Unregistered Claim of Revenue Authorities for Government Dues Unsustained

Ronak Industries Vs Assistant Commissioner Central Excise & Customs (Bombay High Court) Bombay High Court held that that since revenue authorities have not registered their claim/attachment order with CERSAI, they cannot claim priority over dues of the Government. Facts- The Petitioner has filed the present Writ Petition seeking a direction inter alia to remove the lien/charge/encumbrance/mutation entry of Respondent No.1 and 2 from the records of Respondent No.4 and 5 in respect of the immovable property bearing Survey No.366/5 admeasuring 1200 sq.mtrs Plot No.16, and Survey No.366/6 adme...