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VAT - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Right of Auction Purchaser of property - Recovery of Outstanding ...


Auction Buyer Not Liable for Tax Debts Without Notice, High Court Sets Aside Attachment Order.

March 25, 2023

Case Laws     VAT and Sales Tax     HC

Right of Auction Purchaser of property - Recovery of Outstanding dues of Bank and tax dues under the VAT / sales tax act - Priority of claims - Attachment order - The auction purchasers had never received any actual notice of the lien or constructive notice from the Respondent No.1 Authority in respect of the said writ property and thus is not liable to pay any tax separately towards the tax dues of the dealer of Respondent No.1 Authority. - Attachment order set aside - - HC

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