The issue concerned dismissal of a GST appeal solely on the ground of delay beyond the condonable period. The Court condoned the marginal delay and restored the appeal.
Gujarat High Court held that the small retail pouches of tobacco leaves sold by petitioner is covered under the category of chewing tobacco and hence classifiable under Tariff Heading No. 2403 9910.
Karnataka High Court held that flavoured milk should be classified under Tariff Heading 0402 of the Customs Tariff Act and hence be subjected to GST @5% [i.e. CGST 2.5% and SGST 2.5%]. Accordingly, the present writ is allowed.
The Court sustained rejection of disbursal despite earlier sanction, holding that incentives could not exceed prescribed caps. The ruling underscores that sanction alone does not guarantee payment if policy limits bar it.
The Supreme Court corrected errors in income and disability evaluation in a motor accident claim. It held that notional income under the Second Schedule was inappropriate and recalculated compensation on a realistic basis.
Specific performance was refused as readiness and willingness were not established on the due date. Applying equity after prolonged delay, the Court substituted enforcement with a ₹3 crore lump-sum.
The Tribunal found that CIT(A) erred by linking the protective addition to another company. The assessment was remanded for correct identification of the beneficiary.
The Court held that a lawful auction cannot be scrapped merely because the authority expects a better price later. Once the highest bid exceeds the reserve price and no illegality exists, cancellation is arbitrary.
The Court held that a later sworn admission by the employer conclusively proved employment and work-related death. The High Court erred by ignoring this and upsetting a valid factual finding.
The judgment clarifies that courts must first be satisfied about sufficient cause for delay before entertaining a belated cheque bounce complaint. Any reverse procedure violates Section 142 of the NI Act.
