Property sold during pendency of GST proceedings is Void

Saraspathy Sundaraj Vs Assistant Commissioner (Madras High Court) High court held that since the defaulter had transferred the property in favour of his brother’s wife, by appointing his own brother as the Power Agent to act on his behalf and such a sale has happened within six months from the date of which the demand of arrears of tax was made, it can be said there are no bona fides in such a transfer. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT Today, the matter is listed through Video Conferencing. By consent of both the parties, the Writ Petition is taken up for final disposal. 2. T...