Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
High Court granted liberty to prefer a statutory GST appeal subject to a conditional extension and provisional deposit: the petitioner may file the appeal within 30 days on payment of 50% of the disputed tax, failing which the appeal must be dismissed and recovery may proceed as if the writ were dismissed. The court held that a bank overdraft account cannot be attached, but the revenue may pursue movable and immovable assets offered as security, subject to the bank's rights and the outcome of the appeal. The order disposes of the writ with these operative conditions.
High Court granted liberty to prefer a statutory GST appeal subject to a conditional extension and provisional deposit: the petitioner may file the appeal within 30 days on payment of 50% of the disputed tax, failing which the appeal must be dismissed and recovery may proceed as if the writ were dismissed. The court held that a bank overdraft account cannot be attached, but the revenue may pursue movable and immovable assets offered as security, subject to the bank's rights and the outcome of the appeal. The order disposes of the writ with these operative conditions.
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