Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Costs cannot be imposed on a litigant for counsel's lapse where the record shows no lack of diligence by the litigant himself. The NCLAT applied the settled principle that a party should not suffer for the slackness or dereliction of the advocate representing him and found that the failure to press an application or properly marshal documents was attributable to counsel, not the appellant. It also noted that the impugned order did not disclose any basis for quantifying the costs. The costs direction was therefore set aside, while the appellant was required to participate diligently in the remaining proceedings and the main company petition was directed to be disposed of expeditiously.
Costs cannot be imposed on a litigant for counsel's lapse where the record shows no lack of diligence by the litigant himself. The NCLAT applied the settled principle that a party should not suffer for the slackness or dereliction of the advocate representing him and found that the failure to press an application or properly marshal documents was attributable to counsel, not the appellant. It also noted that the impugned order did not disclose any basis for quantifying the costs. The costs direction was therefore set aside, while the appellant was required to participate diligently in the remaining proceedings and the main company petition was directed to be disposed of expeditiously.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
