Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
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Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
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Section 281B has expired as the statutory six-month period lapsed without any extension, and accordingly Ext.P2 is no longer in force; the writ petition is disposed of declaring Ext.P2 invalid ab initio insofar as it continues to operate, and directing Respondents 3-5 to forthwith update land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Section 281B has expired as the statutory six-month period lapsed without any extension, and accordingly Ext.P2 is no longer in force; the writ petition is disposed of declaring Ext.P2 invalid ab initio insofar as it continues to operate, and directing Respondents 3-5 to forthwith update land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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TaxTMI 
TaxTMI 
of 4915 
