Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
The dominant issue was whether the police could direct a bank to freeze a person's account during investigation without obtaining a competent court's order under the applicable criminal procedure provisions. The court held that mere police instructions to the bank were insufficient, particularly when no order under the relevant statutory provisions was produced and the investigating agency made no subsequent communication justifying the freeze. Relying on precedent that debit-freezing is impermissible without judicial authorization, the court found the impugned freezing action illegal. Consequently, the bank was directed to defreeze the account and permit its operation, and the petition was disposed of. - HC
The dominant issue was whether the police could direct a bank to freeze a person's account during investigation without obtaining a competent court's order under the applicable criminal procedure provisions. The court held that mere police instructions to the bank were insufficient, particularly when no order under the relevant statutory provisions was produced and the investigating agency made no subsequent communication justifying the freeze. Relying on precedent that debit-freezing is impermissible without judicial authorization, the court found the impugned freezing action illegal. Consequently, the bank was directed to defreeze the account and permit its operation, and the petition was disposed of. - HC
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