https://www.taxtmi.com/caselaws?id=357624 The court held that the auction purchaser, a bona fide purchaser without notice of tax arrears, was not liable for the sales tax arrears of the defaulter company. The court emphasized the priority of secured creditors over government dues, protecting the purchaser from the recovery proceedings initiated by the Commercial Tax Officer. The petitioner's lack of notice of the tax arrears and absence of encumbrances led to the court setting aside the recovery proceedings and allowing the writ petition. en-us Fri, 09 Mar 2018 00:00:00 +0530 Wed, 11 Sep 2019 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357624 The court held that the auction purchaser, a bona fide purchaser without notice of tax arrears, was not liable for the sales tax arrears of the defaulter company. The court emphasized the priority of secured creditors over government dues, protecting the purchaser from the recovery proceedings initiated by the Commercial Tax Officer. The petitioner's lack of notice of the tax arrears and absence of encumbrances led to the court setting aside the recovery proceedings and allowing the writ petition. Case-Laws VAT and Sales Tax Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357624