https://www.taxtmi.com/caselaws?id=760434 Section 81 of the CGST Act cannot be invoked to sustain attachment and auction of property purchased by third parties unless a competent authority under the Act or Rules first records a finding that the transactions are sham or void. The Court found that the provision contemplates voiding certain transactions with safeguards, but the Act provides no machinery to decide sham transactions at the recovery stage. Further proceedings under the attachment notice were stayed, and the petitioners were restrained from alienating the lands pending the order. en-us Fri, 04 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760434 Section 81 of the CGST Act cannot be invoked to sustain attachment and auction of property purchased by third parties unless a competent authority under the Act or Rules first records a finding that the transactions are sham or void. The Court found that the provision contemplates voiding certain transactions with safeguards, but the Act provides no machinery to decide sham transactions at the recovery stage. Further proceedings under the attachment notice were stayed, and the petitioners were restrained from alienating the lands pending the order. Case-Laws GST Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760434