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...
Indefinite adjournment of a reserved appeal was held unjustified where a related appeal had been admitted but no stay of the admitted matter's operation existed; the tribunal, having reserved its order, could not simply post the case sine die without protecting the assessee's interests. The court found such post-reservation adjournment prejudicial, wasteful of resources and aggravating of grievance, set aside the indefinite postponement, declined to decide merits, and directed the tribunal to determine the appeal in accordance with law within a specified short period.
Indefinite adjournment of a reserved appeal was held unjustified where a related appeal had been admitted but no stay of the admitted matter's operation existed; the tribunal, having reserved its order, could not simply post the case sine die without protecting the assessee's interests. The court found such post-reservation adjournment prejudicial, wasteful of resources and aggravating of grievance, set aside the indefinite postponement, declined to decide merits, and directed the tribunal to determine the appeal in accordance with law within a specified short period.
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