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VAT - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Sale of property for recovery of sales tax arrears - proper ...


Department Must File Claim with Official Liquidator to Recover Sales Tax from Property Sale; Protects Bona Fide Purchasers.

March 21, 2018

Case Laws     VAT and Sales Tax     HC

Sale of property for recovery of sales tax arrears - proper remedy available for the respondent/Department is to approach the Official Liquidator, by way of a Claim Petition, and the respondent/Department is not justified in proceedings against the petitioner, who is a bona fide purchaser, for valuable consideration. - HC

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