https://www.taxtmi.com/caselaws?id=399178 Section 24-A of the Tamil Nadu General Sales Tax Act, 1959 voids a transfer or charge created after proceedings or arrears awareness when it is made to defeat revenue, unless the transferee proves adequate consideration without notice or prior approval. Here, the dealer had notice of the sales tax arrears before the sale, the conveyance followed shortly afterwards, and the transfer was within the family through a power agent. Those facts supported an inference of lack of bona fides, so the transfer was void against the revenue. The statutory charge under Section 24 also remained enforceable, allowing recovery of the arrears from the property. en-us Mon, 21 Sep 2020 00:00:00 +0530 Mon, 05 Oct 2020 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399178 Section 24-A of the Tamil Nadu General Sales Tax Act, 1959 voids a transfer or charge created after proceedings or arrears awareness when it is made to defeat revenue, unless the transferee proves adequate consideration without notice or prior approval. Here, the dealer had notice of the sales tax arrears before the sale, the conveyance followed shortly afterwards, and the transfer was within the family through a power agent. Those facts supported an inference of lack of bona fides, so the transfer was void against the revenue. The statutory charge under Section 24 also remained enforceable, allowing recovery of the arrears from the property. Case-Laws VAT and Sales Tax Mon, 21 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399178