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Case Law Details

Case Name : Velagala Lakshmi Vs State of Andhra Pradesh (Andhra Pradesh High Court)
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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.N

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