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 maintainability of the appeal under the statutory time limit in section 421(3) of the Companies Act, 2013. The provision mandates filing within 45 days from the date the order is made available, with a further condonable period capped at 45 days on sufficient cause, creating an outer limit of 90 days. Applying the SC's extension directions, the last permissible date was computed as 30.05.2022; filing on 31.05.2022 exceeded the non-extendable outer limit. Consequently, the appeal was held time-barred and dismissed. - NCLAT
The dominant issue was maintainability of the appeal under the statutory time limit in section 421(3) of the Companies Act, 2013. The provision mandates filing within 45 days from the date the order is made available, with a further condonable period capped at 45 days on sufficient cause, creating an outer limit of 90 days. Applying the SC's extension directions, the last permissible date was computed as 30.05.2022; filing on 31.05.2022 exceeded the non-extendable outer limit. Consequently, the appeal was held time-barred and dismissed. - NCLAT
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