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VAT - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Auction Sale of Attached property - Recovery of tax - the ...

Case Laws     VAT and Sales Tax

May 30, 2020

Auction Sale of Attached property - Recovery of tax - the petitioner therein contended that he was the bona fide purchaser, since he purchased the property only after getting encumbrance certificate from the Sub-Registrar, Srivilliputhur and that when the Department had not attached the property prior to purchase of the same by the petitioner therein, it was not open to the Department to issue the notice impugned therein.

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