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...
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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