The ruling confirms that alloys are classified by the metal predominating by weight. Since copper predominated, the brass rods were classified under Chapter 74 as copper alloy rods.
The High Court directed removal of a Chartered Accountant s name for one year after finding him guilty of Other Misconduct under the 1949 Act. ICAI implemented the order through official notification.
The issue concerned tariff classification of a rotor assembly, but the application was withdrawn before any ruling was issued. The authority permitted withdrawal and disposed of the case without examining the merits.
The Budget outlines a shift toward simpler and more open foreign exchange rules. The key takeaway is easier access and compliance for overseas individual investors.
The court held that appeals filed beyond the three-month period plus one-month condonable window under Section 107 cannot be entertained. The ruling reinforces strict adherence to limitation under the CGST Act.
Following the High Court’s ruling on limitation, the Supreme Court dismissed the SLP as withdrawn. The decision leaves intact the finding that delayed GST appeals are not maintainable.
The court ruled that a petitioner cannot re-agitate merits after appeal and writ remedies fail on limitation. Statutory timelines under GST were strictly enforced.
Changes to the H-1B selection process prioritise higher salaries, creating hurdles for startup founders. The O-1 is emerging as a more predictable, merit-based alternative.
The ruling held that reassessment proceedings initiated after the permissible period were legally unsustainable. The decision reinforces strict adherence to limitation provisions.
The High Court found that the appeal was rejected ex-parte without valid service of hearing notice. The ruling stresses that portal uploading alone is insufficient when communication is disputed.
