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of <h1>Property Transfers Void if Intended to Defraud Government Revenue Under Himachal Pradesh GST Act, 2017 Section</h1> Under the Himachal Pradesh Goods and Services Tax Act, 2017, any transfer of property by an individual after a tax liability has arisen is deemed void if the transfer is intended to defraud government revenue. This includes transfers through sale, mortgage, exchange, or other means. However, such transfers are not void if made for adequate consideration, in good faith, and without knowledge of ongoing proceedings or tax liabilities, or if the transfer has prior approval from the appropriate officer.
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