https://www.taxtmi.com/article/detailed?id=8893 Attachment and charge entered after a registered transfer to purchasers cannot be sustained against those purchasers because the statutory first charge attaches only to property of the person liable for tax; where the property had passed to purchasers before creation of the charge and the assessment underpinning the charge was subsequently set aside, the charge and attachment lacked foundation, subject to the revenue's separate right to attack fraudulent transfers as void. en-us Wed, 08 Jan 2020 07:10:54 +0530 Wed, 08 Jan 2020 07:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8893 Attachment and charge entered after a registered transfer to purchasers cannot be sustained against those purchasers because the statutory first charge attaches only to property of the person liable for tax; where the property had passed to purchasers before creation of the charge and the assessment underpinning the charge was subsequently set aside, the charge and attachment lacked foundation, subject to the revenue's separate right to attack fraudulent transfers as void. Articles Goods and Services Tax - GST Wed, 08 Jan 2020 07:10:54 +0530 https://www.taxtmi.com/article/detailed?id=8893