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...
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Perishable goods detained in transit were ordered to be released to the petitioner because the demand order disclosed no concrete or prima facie material negating the petitioner's ownership of the consignment. The Court held that release had to follow compliance with the statutory payment required from the owner under Section 129(1)(a) of the GST law, and that the revenue could not withhold release merely on a disputed ownership basis. It also clarified that, if the petitioner did not pursue the statutory appeal and the demand attained finality, the revenue remained free to proceed in accordance with law.
Perishable goods detained in transit were ordered to be released to the petitioner because the demand order disclosed no concrete or prima facie material negating the petitioner's ownership of the consignment. The Court held that release had to follow compliance with the statutory payment required from the owner under Section 129(1)(a) of the GST law, and that the revenue could not withhold release merely on a disputed ownership basis. It also clarified that, if the petitioner did not pursue the statutory appeal and the demand attained finality, the revenue remained free to proceed in accordance with law.
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