https://www.taxtmi.com/caselaws?id=758521 Section 17-A of the Andhra Pradesh General Sales Tax Act, 1957 is discussed as a protective provision that permits avoidance of transfers intended to defeat tax recovery, but only on a proper factual basis showing intent to defraud; the proviso may protect a transferee who gave adequate consideration without notice of the liability. The text also explains that Section 16B requires notice and an opportunity to contest personal liability of a director of a private company in liquidation before recovery action is pursued against consequences flowing from that liability. It further states that recovery should follow the statutory sequence rather than be enforced mechanically. en-us Mon, 09 Sep 2024 00:00:00 +0530 Mon, 16 Sep 2024 07:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758521 Section 17-A of the Andhra Pradesh General Sales Tax Act, 1957 is discussed as a protective provision that permits avoidance of transfers intended to defeat tax recovery, but only on a proper factual basis showing intent to defraud; the proviso may protect a transferee who gave adequate consideration without notice of the liability. The text also explains that Section 16B requires notice and an opportunity to contest personal liability of a director of a private company in liquidation before recovery action is pursued against consequences flowing from that liability. It further states that recovery should follow the statutory sequence rather than be enforced mechanically. Case-Laws VAT / Sales Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758521