Tribunal held no pari materia between Section 37 of MVAT Act, Section 33 of MPVAT Act & Section 48 of GVAT Act

Commercial Tax Department Vs Teena Saraswat Pandey & Anr. (NCLAT Delhi)

Conclusion: Section 37 of the Maharashtra Value Added Tax Act, 2002 ( MVAT Act ) and Section 33 of the Madhya Pradesh Value Added Tax Act, 2002 (“MPVAT Act”) are not pari materia with Section 48 of the Gujarat Value Added Tax Act, 2003 ( GVAT Act ). Therefore, the claim of the Commercial Tax Department could not be considered a ‘secured debt’ merely because of its statutory status as a first charge on property.

Held: In the instant case, an application under

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