Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
The dominant issue was whether the adjudicating authority could decide an interlocutory application on merits despite a pre-pronouncement request to withdraw it. The tribunal accepted the counsel's affidavit and subsequent praecipe as credible evidence that withdrawal was sought, and held that the reliefs originally claimed were in any event overly wide and general. Consequently, deciding the application on merits despite the withdrawal request was unjustified; the impugned order dismissing the application was set aside, with liberty to file a fresh interlocutory application seeking appropriately framed reliefs for consideration in accordance with law, and the appeal was disposed of - NCLAT
The dominant issue was whether the adjudicating authority could decide an interlocutory application on merits despite a pre-pronouncement request to withdraw it. The tribunal accepted the counsel's affidavit and subsequent praecipe as credible evidence that withdrawal was sought, and held that the reliefs originally claimed were in any event overly wide and general. Consequently, deciding the application on merits despite the withdrawal request was unjustified; the impugned order dismissing the application was set aside, with liberty to file a fresh interlocutory application seeking appropriately framed reliefs for consideration in accordance with law, and the appeal was disposed of - NCLAT
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