Transfer of property cannot be declared void u/s. 81 of CGST Act without specific finding by competent authority

Velagala Lakshmi Vs State of Andhra Pradesh (Andhra Pradesh High Court) Andhra Pradesh High Court held that transfer of property cannot be declared as void by invoking provisions of section 81 of the Central Goods and Services Tax Act, 2017 unless there is a finding as to the nature of the transactions by competent authority. Facts- Petition under Article 226 of the Constitution of India is filed praying that the action of the 4th Respondent in issuing the Notice dated 26.06.2024 attaching the Immovable Property belonging to the petitioners in S.No 298/1, situated at Kommara Village, Attili Ma...