Section 81 - Transfer of property to be void in certain cases of CGST ACT, 2017

            81. Where a person, after any amount has become due from him, creates a charge on or
parts with the property belonging to him or in his possession by way of sale, mortgage,
exchange, or any other mode of transfer whatsoever of any of his properties in favour of any
other person with the intention of defrauding the Government revenue, such charge or
transfer shall be void as against any claim in respect of any tax or any other sum payable by
the said person:
              Provided that, such charge or transfer shall not be void if it is made for adequate
consideration, in good faith and without notice of the pendency of such proceedings under
this Act or without notice of such tax or other sum payable by the said person, or with the
previous permission of the proper officer.

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