Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
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...
Whether the avoidance application under ss. 43, 44, 66 and 69 read with Reg. 35A(3) was barred by limitation was the dominant issue. The tribunal held it was not time-barred because the computation of limitation stood extended by SC's suo motu COVID-19 directions excluding 15.03.2020 to 28.02.2022, and the filing was within the implied period permitted by the prior order granting liberty to apply; further, delay could be condoned without a formal application if sufficient material existed on record, rendering reliance on a contrary CPC-based HC decision inapposite. Consequently, the order refusing to dismiss the application as time-barred and directing hearing on merits was upheld, and the appeal was dismissed. - NCLAT
Whether the avoidance application under ss. 43, 44, 66 and 69 read with Reg. 35A(3) was barred by limitation was the dominant issue. The tribunal held it was not time-barred because the computation of limitation stood extended by SC's suo motu COVID-19 directions excluding 15.03.2020 to 28.02.2022, and the filing was within the implied period permitted by the prior order granting liberty to apply; further, delay could be condoned without a formal application if sufficient material existed on record, rendering reliance on a contrary CPC-based HC decision inapposite. Consequently, the order refusing to dismiss the application as time-barred and directing hearing on merits was upheld, and the appeal was dismissed. - NCLAT
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