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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