Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
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Section 281B has expired as the statutory six-month period lapsed without any extension, and accordingly Ext.P2 is no longer in force; the writ petition is disposed of declaring Ext.P2 invalid ab initio insofar as it continues to operate, and directing Respondents 3-5 to forthwith update land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Section 281B has expired as the statutory six-month period lapsed without any extension, and accordingly Ext.P2 is no longer in force; the writ petition is disposed of declaring Ext.P2 invalid ab initio insofar as it continues to operate, and directing Respondents 3-5 to forthwith update land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.
Note: It is a system-generated summary and is for quick reference only.