https://www.taxtmi.com/caselaws?id=465223 Transfers made during pending tax recovery proceedings are vulnerable where the statute creates a first charge on the property and treats the unpaid dues as recoverable arrears. A purchaser must show absence of notice and bona fide acquisition; on the stated facts, the sale was executed despite subsisting recovery action and the statutory protection under Section 27 of the Andhra Pradesh Value Added Tax Act, 2005 was unavailable. A later Corporate Insolvency Resolution Process did not displace recovery steps already founded on earlier tax proceedings, so the revenue authorities' action against the property remained maintainable. en-us Tue, 08 Aug 2023 00:00:00 +0530 Thu, 11 Dec 2025 20:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465223 Transfers made during pending tax recovery proceedings are vulnerable where the statute creates a first charge on the property and treats the unpaid dues as recoverable arrears. A purchaser must show absence of notice and bona fide acquisition; on the stated facts, the sale was executed despite subsisting recovery action and the statutory protection under Section 27 of the Andhra Pradesh Value Added Tax Act, 2005 was unavailable. A later Corporate Insolvency Resolution Process did not displace recovery steps already founded on earlier tax proceedings, so the revenue authorities' action against the property remained maintainable. Case-Laws VAT / Sales Tax Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465223