Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
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Section 31B gives a secured creditor priority over tax dues in enforcement of mortgaged property, provided the mortgage particulars are uploaded in the CERSAI portal. On that basis, the creditor could proceed with sale under SARFAESI despite the tax charge. The charge entry, however, could still remain in the encumbrance record because any surplus after satisfaction of the secured debt may still meet tax dues. The auction purchaser would not be fettered by the charge, and an appropriate endorsement could be sought from the Sub-Registrar after the sale. The prayer to quash or delete the charge entry was declined, and the writ petition was disposed of accordingly.
Section 31B gives a secured creditor priority over tax dues in enforcement of mortgaged property, provided the mortgage particulars are uploaded in the CERSAI portal. On that basis, the creditor could proceed with sale under SARFAESI despite the tax charge. The charge entry, however, could still remain in the encumbrance record because any surplus after satisfaction of the secured debt may still meet tax dues. The auction purchaser would not be fettered by the charge, and an appropriate endorsement could be sought from the Sub-Registrar after the sale. The prayer to quash or delete the charge entry was declined, and the writ petition was disposed of accordingly.
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