https://www.taxtmi.com/caselaws?id=185645 Section 26A of the KGST Act was treated as giving wide protection to the State's tax claim against transfers made during pending proceedings, including a court sale in execution. The Court reasoned that allowing a civil court execution sale to prevail would defeat the statutory safeguard, especially where reassessment proceedings and earlier recovery steps for tax arrears were already pending. On that basis, the execution sale and the later transfer to the petitioners were treated as void against the tax claim, and the State's right to recover arrears from the property was upheld. en-us Fri, 08 Aug 2008 00:00:00 +0530 Mon, 22 Aug 2016 16:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185645 Section 26A of the KGST Act was treated as giving wide protection to the State's tax claim against transfers made during pending proceedings, including a court sale in execution. The Court reasoned that allowing a civil court execution sale to prevail would defeat the statutory safeguard, especially where reassessment proceedings and earlier recovery steps for tax arrears were already pending. On that basis, the execution sale and the later transfer to the petitioners were treated as void against the tax claim, and the State's right to recover arrears from the property was upheld. Case-Laws VAT and Sales Tax Fri, 08 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185645