Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
HC invalidated an arrest under CGST Act 2017 due to procedural violations. While proper documentation including arrest memo, medical records and grounds for arrest were maintained, the arrest memo was improperly attested by a driver rather than a family member or local resident as required by official instructions and D.K. Basu guidelines. The arresting officer provided no explanation for this non-compliance. The court determined this was not a mere irregularity but a substantive violation that vitiated the entire arrest. Given the illegal nature of the arrest, the court granted bail to the petitioner.
HC invalidated an arrest under CGST Act 2017 due to procedural violations. While proper documentation including arrest memo, medical records and grounds for arrest were maintained, the arrest memo was improperly attested by a driver rather than a family member or local resident as required by official instructions and D.K. Basu guidelines. The arresting officer provided no explanation for this non-compliance. The court determined this was not a mere irregularity but a substantive violation that vitiated the entire arrest. Given the illegal nature of the arrest, the court granted bail to the petitioner.
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