Allahabad High Court
3 articles
Non-Payment of Sale Consideration Cannot Void a Registered Sale Deed: The Allahabad High Court Revisits Section 54 of the Transfer of Property Act
In Devendra Singh v. Great Home Developers Pvt. Ltd., the Allahabad High Court held that a registered sale deed reciting full receipt of consideration and delivery of possession cannot be cancelled merely because the buyer's cheques were later dishonoured, since Section 54 of the Transfer of Property Act makes actual payment no precondition to a completed sale — the seller's remedy lies in a suit for the balance price, not in unwinding the conveyance.
13 min readAllahabad High Court: A Scheduled Tribe Land Sale Can Fail Because of the Buyer's Lost Tribal Status, Not Just the Seller's
Deciding nine connected writ petitions arising from land purchases made between 2012 and 2016 in Sonbhadra district, the Allahabad High Court has held that a statutory restriction on transferring Scheduled Tribe land to non-tribal buyers is not satisfied merely because the purchaser was born into the tribe and holds a caste certificate — she must also show she retained her tribal identity on the date of each purchase, and a prolonged, undisclosed change of religious and social identity can defeat that claim even years after the sale deeds were registered.
13 min readSection 61 Is Not the Only Gateway: Allahabad High Court Sustains a Section 74A GST Notice Issued Without Prior Return Scrutiny
Eighteen sub-contractors, a works-contract chain running into crores, and a jurisdictional argument that Section 61 scrutiny must precede every GST demand. The Allahabad High Court draws the line between a Section 61-triggered notice and one built on independent verification, and holds the two are not interchangeable gateways.
13 min read