Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Provisional attachment of a bank account under section 83 is a drastic power that can be exercised only on a prior, valid formation of opinion based on tangible material and after compliance with mandatory procedural safeguards. The pre-attachment communication and attachment order were vague, issued without a show cause notice, and disclosed no proper material or reasoning; the attachment therefore breached the petitioner's civil rights and was unlawful. The High Court quashed the attachment orders but permitted the authorities to proceed afresh in accordance with law if tangible material exists. Finding a gross abuse of power and high-handed conduct causing serious civil consequences, the Court also imposed personal costs on the concerned officer.
Provisional attachment of a bank account under section 83 is a drastic power that can be exercised only on a prior, valid formation of opinion based on tangible material and after compliance with mandatory procedural safeguards. The pre-attachment communication and attachment order were vague, issued without a show cause notice, and disclosed no proper material or reasoning; the attachment therefore breached the petitioner's civil rights and was unlawful. The High Court quashed the attachment orders but permitted the authorities to proceed afresh in accordance with law if tangible material exists. Finding a gross abuse of power and high-handed conduct causing serious civil consequences, the Court also imposed personal costs on the concerned officer.
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