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...
The dominant issue was whether the appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 was rightly dismissed as time-barred despite the appellant's explanation for delay. The Court held that the appellate tribunal inadequately and improperly evaluated the "sufficient cause" shown for condonation, warranting interference. Consequently, the order dismissing the appeal on limitation was set aside, and the matter was remitted for adjudication of the appeal on merits in accordance with law, with connected appeals to be heard together. - SC
The dominant issue was whether the appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 was rightly dismissed as time-barred despite the appellant's explanation for delay. The Court held that the appellate tribunal inadequately and improperly evaluated the "sufficient cause" shown for condonation, warranting interference. Consequently, the order dismissing the appeal on limitation was set aside, and the matter was remitted for adjudication of the appeal on merits in accordance with law, with connected appeals to be heard together. - SC
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