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<h1>Property Transfers to Defraud Tax Void Under Section 81 of Gujarat GST Act, Unless Made in Good Faith</h1> Section 81 of the Gujarat Goods and Services Tax Act, 2017, stipulates that any transfer or charge on property by a person owing taxes, intended to defraud government revenue, is void against tax claims. However, such a transfer is valid if made for adequate consideration, in good faith, without knowledge of pending proceedings or tax liabilities, or with prior approval from the proper officer.