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 adjudicating authority could permit amendment of the "date of default" in a s.7 application from a date falling within the s.10A prohibited period to an earlier date was the dominant issue. The tribunal held that an amendment is permissible where the underlying pleadings and contemporaneous documents already disclose the earlier default and the later date merely reflected a continuing default based on post-dated cheques; such amendment does not amount to impermissible withdrawal of an admission but a clarification consistent with record, and s.10A bars only applications founded on defaults occurring within the protected period. Accordingly, the order allowing amendment was upheld and the appeal was dismissed - NCLAT
Whether the adjudicating authority could permit amendment of the "date of default" in a s.7 application from a date falling within the s.10A prohibited period to an earlier date was the dominant issue. The tribunal held that an amendment is permissible where the underlying pleadings and contemporaneous documents already disclose the earlier default and the later date merely reflected a continuing default based on post-dated cheques; such amendment does not amount to impermissible withdrawal of an admission but a clarification consistent with record, and s.10A bars only applications founded on defaults occurring within the protected period. Accordingly, the order allowing amendment was upheld and the appeal was dismissed - NCLAT
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