Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
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SC overturned NCLAT and NCLT's rejection of Section 7 application, finding their approach excessively technical and formalistic. The initial tribunal had conditionally allowed filing of rejoinder affidavit after delay condonation but prohibited reliance on its contents - a contradictory stance that fundamentally undermined procedural fairness. The appellate body's affirmation of this position compounded the error. The Court emphasized that once delay is condoned, artificial restrictions cannot be imposed on utilizing the permitted document. This ruling reinforces the principle that procedural requirements should facilitate rather than obstruct substantive justice. Appeal sustained with directions to consider the application afresh including rejoinder submissions.
SC overturned NCLAT and NCLT's rejection of Section 7 application, finding their approach excessively technical and formalistic. The initial tribunal had conditionally allowed filing of rejoinder affidavit after delay condonation but prohibited reliance on its contents - a contradictory stance that fundamentally undermined procedural fairness. The appellate body's affirmation of this position compounded the error. The Court emphasized that once delay is condoned, artificial restrictions cannot be imposed on utilizing the permitted document. This ruling reinforces the principle that procedural requirements should facilitate rather than obstruct substantive justice. Appeal sustained with directions to consider the application afresh including rejoinder submissions.
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