Sales tax/ VAT dues payable by original owner cannot claim priority over secured creditor’s due

Odhavjibhai Mohanbhai Gadhiya Vs State of Gujarat (Gujarat High Court) Gujarat High court held that the dues in the nature of sales tax or VAT payable by the original owner cannot claim priority over the dues of the secured creditor. Facts- By filing the present petition under Article 226 of the Constitution, the petitioner has prayed to set aside order dated 6.3.2021 passed by respondent No.3- the Sub Registrar, Jamnagar. The said order dated 6.3.2021 is in nature of communication addressed to the petitioner whereby respondent No.3 has kept pending document No.1169 dated 16.2.2021, refusing t...