https://www.taxtmi.com/caselaws?id=290332 When the assessment or demand forming the foundation of revenue recovery is set aside, the consequent recovery sale cannot be sustained merely because it had been confirmed in favour of the Government. The material distinction is between reconveyance of bought-in-land after payment of dues and restitution after the underlying assessment itself has been annulled. In such a situation, principles of restitution and unjust enrichment require restoration of the parties to the position they would have occupied but for the invalid recovery action, including return of the property and cancellation of the sale and confirmation orders. en-us Fri, 13 Apr 2018 00:00:00 +0530 Sat, 19 Sep 2020 16:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290332 When the assessment or demand forming the foundation of revenue recovery is set aside, the consequent recovery sale cannot be sustained merely because it had been confirmed in favour of the Government. The material distinction is between reconveyance of bought-in-land after payment of dues and restitution after the underlying assessment itself has been annulled. In such a situation, principles of restitution and unjust enrichment require restoration of the parties to the position they would have occupied but for the invalid recovery action, including return of the property and cancellation of the sale and confirmation orders. Case-Laws Indian Laws Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290332