The Tribunal examined whether arm and blade assemblies could be treated as complete windscreen wipers. It held that without a motor, the goods are only parts and cannot be reclassified as complete articles.
The court affirmed disciplinary action where an auditor failed to detect ever-greening of assets and misreporting in audit accounts. The ruling confirms that serious audit lapses justify temporary removal from professional rolls.
The issue was whether penalty for importing a used car should be sustained. The Tribunal reduced the penalty considering the importer’s circumstances and lack of deliberate violation.
The issue was whether additional rental income could be treated as undisclosed. The Tribunal held that tenant confirmations and bank records proved the declared rent, leading to deletion of the addition.
The issue was whether an ex parte appellate order could stand without proper hearing. The Tribunal held that lack of opportunity vitiated the order and remanded the case for fresh adjudication.
The court held that arrest during a GST investigation was unlawful as mandatory safeguards under the BNSS were not followed. Failure to record reasons for arrest rendered the action invalid.
The court examined whether a liquidation recovery application was time-barred. It held that statutory limitation under company law cannot be extended by judicial interpretation.
The Court examined rejection of a liquidation claim for non-filing of originals. It held that the claimant should be given time to submit documents before final consideration.
The court held that ITC cannot be denied solely due to delayed return filing when statutory amendments retrospectively permit such credit. The matter was remitted for fresh consideration on merits.
The Court declined bail after finding prima facie material showing active involvement in an alleged illegal coal levy network. The ruling underscores a stricter approach to bail in serious economic offences.
