Lawgics – Judgment No. 167
Synopsis: Section 81 prohibits an assessee in default from transferring assets to defeat government revenue interests. Thus, the assessee must prove bona-fide purchase beyond mere reliance on an encumbrance certificate.
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Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law/judgment in simplified manner under the title “Lawgics”. The judgment /case law is interpreted in simplified manner with a vision to spread knowledge of complex GST law amongst the taxpayers, tax professionals, students and knowledge seeker.
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