https://www.taxtmi.com/caselaws?id=392087 Section 24 of the TNGST Act, 1959 creates a charge over tax arrears, while the proviso to Section 24-A protects a transferee only if the purchase was for adequate consideration and without notice of the liability. The court noted that the petitioner's claim of bona fide purchase, lack of notice, and payment of consideration raised disputed questions of fact that could not be resolved in writ jurisdiction under Article 226. Because the statutory defence required evidence and trial, the matter was held unsuitable for writ adjudication, and the petitioner was directed to pursue a civil suit to establish title and statutory protection. en-us Mon, 10 Feb 2020 00:00:00 +0530 Fri, 18 Jun 2021 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392087 Section 24 of the TNGST Act, 1959 creates a charge over tax arrears, while the proviso to Section 24-A protects a transferee only if the purchase was for adequate consideration and without notice of the liability. The court noted that the petitioner's claim of bona fide purchase, lack of notice, and payment of consideration raised disputed questions of fact that could not be resolved in writ jurisdiction under Article 226. Because the statutory defence required evidence and trial, the matter was held unsuitable for writ adjudication, and the petitioner was directed to pursue a civil suit to establish title and statutory protection. Case-Laws VAT and Sales Tax Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392087