CGST 81 – TaxcodeIN

Where mortgages were created and registered before GST assessment orders and subsequent attachment orders, Sections 81 and 82 of the GST Act did not defeat the prior mortgagee’s charge, and refusal to register the auction purchaser’s sale certificate was liable to be set aside – K. Thirumalaiyandi Vs. Inspector General of Registration and Ors. – Madras High Court

27 Jan 2026, 07:54 PM

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Where mortgages were created and registered before GST assessment orders and subsequent attachment orders, Sections 81 and 82 of the GST Act did not defeat the prior mortgagee’s charge, and refusal to register the auction purchaser’s sale certificate was liable to be set aside – K. Thirumalaiyandi Vs. Inspector General of Registration and Ors. – Madras High Court Read Post »

Sri Chima Associates Vs. Assistant Commissioner (State Tax) and Ors. – Madras High Court