Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Transfers After Tax Due Are Void If Made to Defraud Revenue, Except When Done in Good Faith Under Section 81.</h1> Section 81 of the Tripura Goods and Services Tax Act, 2017, states that any transfer of property made by a person after a tax amount becomes due, with the intention of defrauding government revenue, is void against any tax claim. However, such a transfer is not void if it is made for adequate consideration, in good faith, without knowledge of ongoing proceedings or tax liabilities, or with prior permission from the proper officer.
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