https://www.taxtmi.com/caselaws?id=434773 The Madras HC held that Rule 55-A of the Registration Rules is ultra vires and unconstitutional as it conflicts with the Transfer of Property Act and constitutional rights under Article 300-A. The court ruled that registration authorities cannot refuse to register documents based on provisional attachments that have lapsed by operation of law. In this case, the petitioner was a prior mortgagee from 2017, while the GST provisional attachment was made in 2021 and had already lapsed after one year under Section 83(2) of the GST Act. The court allowed the petition and directed registration of the Sale Certificate. en-us Wed, 08 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434773 The Madras HC held that Rule 55-A of the Registration Rules is ultra vires and unconstitutional as it conflicts with the Transfer of Property Act and constitutional rights under Article 300-A. The court ruled that registration authorities cannot refuse to register documents based on provisional attachments that have lapsed by operation of law. In this case, the petitioner was a prior mortgagee from 2017, while the GST provisional attachment was made in 2021 and had already lapsed after one year under Section 83(2) of the GST Act. The court allowed the petition and directed registration of the Sale Certificate. Case-Laws GST Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434773