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of <h1>Transfers to Defraud Tax Claims Under Section 81 of West Bengal GST Act are Void, Unless Made in Good Faith</h1> Section 81 of the West Bengal Goods and Services Tax Act, 2017, states that any transfer or charge on property made by a person after a tax liability has arisen, with the intention of defrauding government revenue, is void against any tax claims. However, such a transfer is not void if it is conducted for adequate consideration, in good faith, without knowledge of ongoing proceedings or tax liabilities, or with prior permission from the appropriate officer.
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