https://www.taxtmi.com/caselaws?id=384907 Tax arrears under the Tamil Nadu Value Added Tax Act, 2006 create a statutory charge on the dealer's property, and transfers intended to defeat revenue can be treated as void against the tax claim unless statutory exceptions apply. A settlement transfer to a legal heir, made without valuable consideration and challenged only at the last moment before auction, did not displace the State's recovery rights on the facts stated. The security-based objection was not accepted, and the limited liability principle under the Act was also noted in relation to the petitioner's status. The auction notice was upheld. en-us Wed, 07 Aug 2019 00:00:00 +0530 Tue, 27 Aug 2019 07:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384907 Tax arrears under the Tamil Nadu Value Added Tax Act, 2006 create a statutory charge on the dealer's property, and transfers intended to defeat revenue can be treated as void against the tax claim unless statutory exceptions apply. A settlement transfer to a legal heir, made without valuable consideration and challenged only at the last moment before auction, did not displace the State's recovery rights on the facts stated. The security-based objection was not accepted, and the limited liability principle under the Act was also noted in relation to the petitioner's status. The auction notice was upheld. Case-Laws VAT and Sales Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384907