Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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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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