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of <h1>Property Transfers Void Under Section 75 if Intended to Defraud Government Revenue; Exceptions for Adequate Consideration and Permissions.</h1> Section 75 of the Model GST Law 2016 states that any transfer of property by a person who owes tax or other sums to the government is void if the transfer is intended to defraud government revenue. This includes transfers by sale, mortgage, exchange, or other means. However, such a transfer is not void if it is made for adequate consideration without knowledge of pending proceedings or tax liabilities, or if it is done with prior permission from the proper officer.
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