2026 (8) TMI 74

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....ions)<br>Dated:- 22-7-2026<br>W. P(MD) No. 20773 of 2026 and W. M. P (MD) Nos. 15420 & 15422 of 2026 - -<br>GST<br>THE HONOURABLE MR.JUSTICE M. DHANDAPANI For the Appellant: Mr. B. Anandan For the Respondents : Mr. R. Gowri Shankar (R1) Central Government Standing Counsel ORDER This Writ Petition has been filed challenging the impugned notice dated 21.02.2025 issued by the first respon....

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....shop under the name and style of "Singapore Shoe Mart" situated on the Madurai-Ramanathapuram Road, Paramakudi Town. The said business is registered and operated in the name of the petitioner&#39;s wife. Apart from the said business, the petitioner is also engaged in agricultural activities by cultivating his agricultural lands, which are the only sources of income for the petitioner&#39;s family.....

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....ear. After the expiry of the said period, the attachment automatically ceases to have effect. He further submitted that the said issue has already been considered by the Hon&#39;ble Delhi High Court in W.P.(C) No.10398 of 2024 and C.M. Application No.42732 of 2024, by order dated 12.09.2025. Hence, he prayed for allowing the Writ Petition. 8. The learned Central Government Standing Counsel appe....