https://www.taxtmi.com/caselaws?id=296200 Statutory dues relating to vehicles of a corporate debtor in liquidation were held to be claimable only through the liquidator under the Insolvency and Bankruptcy Code, with section 238 overriding inconsistent State taxation recovery, so the auction purchaser could not be fastened with pre-purchase liabilities. Transfer of ownership of the purchased vehicles could not be withheld on the ground of those arrears, because registration was separate from tax recovery and the demand was directed against the debtor in liquidation rather than the purchaser. No final finding was recorded on the pending non-user application, which was left for the authorities to decide in accordance with law. en-us Tue, 06 Apr 2021 00:00:00 +0530 Fri, 09 Jul 2021 09:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296200 Statutory dues relating to vehicles of a corporate debtor in liquidation were held to be claimable only through the liquidator under the Insolvency and Bankruptcy Code, with section 238 overriding inconsistent State taxation recovery, so the auction purchaser could not be fastened with pre-purchase liabilities. Transfer of ownership of the purchased vehicles could not be withheld on the ground of those arrears, because registration was separate from tax recovery and the demand was directed against the debtor in liquidation rather than the purchaser. No final finding was recorded on the pending non-user application, which was left for the authorities to decide in accordance with law. Case-Laws Companies Law Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296200