Bonafide intent must be proved for property purchased from GST defaulters

S. Geetha Vs State Tax Officer (Madras High Court) The Hon’ble Madras High Court in the case S. Geetha v. State Tax Officer, Madurai Rural (West) [W.P. (MD) NO. 16916/ 2024 dated July 25, 2024] held that a Bonafide purchaser of property bought without knowledge of tax arrears can challenge an order under section 81. However, the bonafide nature must be proved. Facts: Ms. S. Geeta (“the Petitioner”) purchased two parcels of lands through two different sale deeds, both dated August 3, 2022, for consideration of Rs.2,41,600/- and Rs. 1,55,000/- each, measuring a total extent of 1.25 acres. ...