https://www.taxtmi.com/caselaws?id=354702 A bona fide purchaser of a flat could not be fixed with constructive notice of alleged VAT dues where public notices had been issued before completion of the sale, the deed was registered before the impugned communication, and no material showed any prior notice of charge or recovery. The Gujarat VAT Act, 2003 also did not authorise revenue to direct a housing society to withhold a no objection certificate, because the statute provides recovery mechanisms but no express machinery for the authority to declare a transfer void or impose such an embargo. The impugned communication was therefore quashed, and the certificate had to be issued. en-us Thu, 25 Jan 2018 00:00:00 +0530 Thu, 15 Oct 2020 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354702 A bona fide purchaser of a flat could not be fixed with constructive notice of alleged VAT dues where public notices had been issued before completion of the sale, the deed was registered before the impugned communication, and no material showed any prior notice of charge or recovery. The Gujarat VAT Act, 2003 also did not authorise revenue to direct a housing society to withhold a no objection certificate, because the statute provides recovery mechanisms but no express machinery for the authority to declare a transfer void or impose such an embargo. The impugned communication was therefore quashed, and the certificate had to be issued. Case-Laws VAT and Sales Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354702