S. Geetha vs State Tax Officer & Ors
The petitioner challenged attachment and proposed sale of property purchased from a partnership firm which had outstanding GST dues. The factual background showed that the petitioner claimed to be a bona fide purchaser and that no prior notice was issued to her before attachment.
The Court held that questions relating to bona fide purchase and applicability of Section 81 of the GST Act require factual adjudication and cannot be conclusively decided in writ jurisdiction. The writ petition was disposed of with liberty to the petitioner to establish her claim before the appropriate forum.
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