Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
S.81 CGST Act Not Invokable to Declare Transfer Of Property Void Without Determining ‘Nature Of Transaction’: Andhra Pradesh HC
The Andhra Pradesh High Court has ruled that Section 81 of the CGST Act cannot be invoked to declare a transfer of property void without determining the nature of the transaction. The court emphasized the need for a thorough examination of the transaction’s nature before applying this provision. This ruling ensures that taxpayers’ rights are protected and that the authorities conduct a proper investigation before taking any drastic measures.