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Bombay HC Upholds Secured Creditor’s Priority Over Sales Tax Dues Under SARFAESI
Case Law Details
- Case Name
- Neon Laboratories Vs Deputy Commissioner of Sales Tax (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Neon Laboratories Vs Deputy Commissioner of Sales Tax (Bombay High Court)
The Bombay High Court heard a writ petition filed by an auction purchaser challenging the refusal of the Sub-Registrar to register a sale certificate dated 14 March 2019 issued by a secured creditor bank. The petitioner also challenged the encumbrance recorded in the revenue records (7/12 extract) pursuant to an attachment order dated 10 January 2019 issued for recovery of sales tax dues.
The petitioner submitted that the issue of priority between secured creditors and sales tax authorities had already been conclusively ...
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