https://www.taxtmi.com/caselaws?id=434773 Rule 55-A of the Tamil Nadu Registration Rules and the corresponding refusal ground in Rule 162 were treated as invalid to the extent they required production of the original deed and barred registration of a sale certificate on grounds such as mortgage, attachment, sale agreement, or lease, because a delegated rule cannot override the Registration Act, the Transfer of Property Act, or constitutional protection of property. The provisional attachment under Section 83 of the CGST Act also could not support refusal, as such attachment continues only for one year and had lapsed by operation of law on the facts stated. The refusal to register the sale certificate was therefore unsustainable, and registration was to proceed. 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 Rule 55-A of the Tamil Nadu Registration Rules and the corresponding refusal ground in Rule 162 were treated as invalid to the extent they required production of the original deed and barred registration of a sale certificate on grounds such as mortgage, attachment, sale agreement, or lease, because a delegated rule cannot override the Registration Act, the Transfer of Property Act, or constitutional protection of property. The provisional attachment under Section 83 of the CGST Act also could not support refusal, as such attachment continues only for one year and had lapsed by operation of law on the facts stated. The refusal to register the sale certificate was therefore unsustainable, and registration was to proceed. Case-Laws GST Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434773