Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
The HC emphasized the inviolability of attorney-client privilege, holding that search and seizure of an advocate's office, including the CPU and documents, cannot be conducted without prima facie evidence implicating the advocate beyond mere representation. The Court ruled that absent material indicating the advocate's personal involvement in alleged illegal activity, such actions amount to harassment and are impermissible. The GST Department was directed to file an affidavit substantiating its grounds for the search by the next hearing date, with the matter adjourned for further consideration.
The HC emphasized the inviolability of attorney-client privilege, holding that search and seizure of an advocate's office, including the CPU and documents, cannot be conducted without prima facie evidence implicating the advocate beyond mere representation. The Court ruled that absent material indicating the advocate's personal involvement in alleged illegal activity, such actions amount to harassment and are impermissible. The GST Department was directed to file an affidavit substantiating its grounds for the search by the next hearing date, with the matter adjourned for further consideration.
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