Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Refusal by the registering authority to register a sale deed arising from a SARFAESI e-auction on the ground of a subsequent attachment entry was held unlawful because such attachment/rapat is only an administrative note and does not adjudicate rights or override the secured creditor's prior statutory mortgage and charge. Relying on settled law that secured creditors have priority even over State "crown debts" and consistent precedent in similar auction-purchaser situations, the secured creditor's prior charge over State tax dues was affirmed, and the registering authority could not defeat the SARFAESI sale. The writ was allowed and costs were imposed on the State for unjustified delay. - HC
Refusal by the registering authority to register a sale deed arising from a SARFAESI e-auction on the ground of a subsequent attachment entry was held unlawful because such attachment/rapat is only an administrative note and does not adjudicate rights or override the secured creditor's prior statutory mortgage and charge. Relying on settled law that secured creditors have priority even over State "crown debts" and consistent precedent in similar auction-purchaser situations, the secured creditor's prior charge over State tax dues was affirmed, and the registering authority could not defeat the SARFAESI sale. The writ was allowed and costs were imposed on the State for unjustified delay. - HC
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