GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
The HC held that the provisional attachment effected by Ext.P2 under Section 281B has expired as the statutory six-month period lapsed without any extension, and accordingly Ext.P2 is no longer in force; the writ petition is disposed of declaring Ext.P2 invalid ab initio insofar as it continues to operate, and directing Respondents 3-5 to forthwith update land records to reflect the cessation of the attachment. The court relied on the respondents' admission that no order extending the attachment was passed and therefore granted the declaratory relief and ancillary directions to restore the property records.
The HC held that the provisional attachment effected by Ext.P2 under Section 281B has expired as the statutory six-month period lapsed without any extension, and accordingly Ext.P2 is no longer in force; the writ petition is disposed of declaring Ext.P2 invalid ab initio insofar as it continues to operate, and directing Respondents 3-5 to forthwith update land records to reflect the cessation of the attachment. The court relied on the respondents' admission that no order extending the attachment was passed and therefore granted the declaratory relief and ancillary directions to restore the property records.
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