S.81 CGST Act Not Invokable to Declare Transfer Of Property Void Without Determining ‘Nature Of Transaction’: Andhra Pradesh HC [Read Order]
The Court was of the opinion that Section 81 cannot be pressed into service unless there is a finding as to the nature of the transactions in question by a competent authority, authorized under the Act or the Rules
The Andhra Pradesh High Court has held that section 81 of the central goods and service tax ( CGST ) Act , 2017 is not invokable to declare transfer of property void without determining ‘nature of transaction’. Section 81 provides that where a person parts with his/her property after any amount has become due from…
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