2024 (8) TMI 383

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....sh Kumar Additional Government Pleader ORDER The petitioner has challenged the impugned communication dated 27.05.2024 issued under Section 81 of the respective GST Act, 2017. 2. The petitioner has purchased two parcels of land by two separate sale deeds both dated 03.08.2022 for a sum of Rs. 2,41,600/- and Rs. 1,55,000/-, measuring a total extent of 1.25 acres from the private respondent....

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....a fide purchaser, as there was no encumbrance reflected at the time of purchase on 03.08.2022. 5. The learned Additional Government Pleader for the first respondent on the other hand would submit that the writ petition is devoid of merits and is liable to be dismissed, as the sale is hit by Section 81 of the respective GST enactment. It is submitted that the petitioner has to prove that the pet....

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.... under the TNVAT Act, 2006 as also TNGST Act, 1959. The petitioner has to establish the bona fide in the manner known to law. Mere reliance to encumbrance certificate is not sufficient. 8. Further, the sale consideration of Rs. 3,96,600/- (Rs. 2,41,600/- and Rs. 1,55,000/-) for an extent of 1.25 acres of land appears to be far too low. It is therefore for the petitioner to file a suit to establ....