https://www.taxtmi.com/caselaws?id=388416 A revenue charge over transferred property could not be sustained where the purchaser acquired the asset before attachment, the defaulting dealer no longer had any right, title or interest in it, and the underlying assessment had already been set aside and remanded. The discussion also explains that, where the department alleges a transfer was made to defeat revenue recovery, it cannot treat the transfer as void in collateral proceedings against the purchaser; it must first seek a civil court declaration that the transfer is void. On that basis, the attachment and charge were described as unsustainable and relief as available to the purchasers. en-us Fri, 18 Oct 2019 00:00:00 +0530 Thu, 15 Oct 2020 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388416 A revenue charge over transferred property could not be sustained where the purchaser acquired the asset before attachment, the defaulting dealer no longer had any right, title or interest in it, and the underlying assessment had already been set aside and remanded. The discussion also explains that, where the department alleges a transfer was made to defeat revenue recovery, it cannot treat the transfer as void in collateral proceedings against the purchaser; it must first seek a civil court declaration that the transfer is void. On that basis, the attachment and charge were described as unsustainable and relief as available to the purchasers. Case-Laws VAT and Sales Tax Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388416