https://www.taxtmi.com/caselaws?id=233623 A statutory charge for sales tax dues under the KGST Act prevails over a mortgage created and a later sale in SARFAESI proceedings when the charge or transfer arises during pending proceedings, and Section 26A applies even if assessment is not yet completed and to involuntary transfers. The purchasers' reliance on Section 100 of the Transfer of Property Act also failed because it does not override the statutory tax charge. The properties in the hands of the purchasers remained liable for recovery, and the tax recovery proceedings were sustained. en-us Mon, 19 Mar 2012 00:00:00 +0530 Fri, 11 Jul 2014 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233623 A statutory charge for sales tax dues under the KGST Act prevails over a mortgage created and a later sale in SARFAESI proceedings when the charge or transfer arises during pending proceedings, and Section 26A applies even if assessment is not yet completed and to involuntary transfers. The purchasers' reliance on Section 100 of the Transfer of Property Act also failed because it does not override the statutory tax charge. The properties in the hands of the purchasers remained liable for recovery, and the tax recovery proceedings were sustained. Case-Laws VAT and Sales Tax Mon, 19 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233623