Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Shifting of registered office under Rule 30(9) was upheld where the petitioner's appeal challenged only grant of interest on pre- and intra CIRP dues and no stay of the adjudicating order was obtained; the court applied the principle that mere pendency of an appeal does not suspend compliance absent an appellate stay and noted prior tribunal clarification that pendency is not a ground to avoid statutory requirements. The High Court concluded the Regional Director lawfully permitted relocation, finding no prejudice shown by the petitioners and that the second proviso of sub rule (9) did not bar consideration in these facts.
Shifting of registered office under Rule 30(9) was upheld where the petitioner's appeal challenged only grant of interest on pre- and intra CIRP dues and no stay of the adjudicating order was obtained; the court applied the principle that mere pendency of an appeal does not suspend compliance absent an appellate stay and noted prior tribunal clarification that pendency is not a ground to avoid statutory requirements. The High Court concluded the Regional Director lawfully permitted relocation, finding no prejudice shown by the petitioners and that the second proviso of sub rule (9) did not bar consideration in these facts.
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