https://www.taxtmi.com/caselaws?id=411499 Section 42(2) of the Tamil Nadu Value Added Tax Act, 2006 gives tax dues priority over other claims against a dealer's property, subject to limited statutory exceptions, and section 43 can invalidate transfers or encumbrances created to defeat revenue claims. Where a bank's secured interest and the Commercial Tax Department's recovery claim depend on disputed facts about attachment, mortgage, auction, and encumbrance, writ jurisdiction is not the proper forum to determine title or priority. The parties must pursue the statutory appellate remedy, where the competing claims can be examined on the record. en-us Thu, 12 Aug 2021 00:00:00 +0530 Thu, 26 Aug 2021 21:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411499 Section 42(2) of the Tamil Nadu Value Added Tax Act, 2006 gives tax dues priority over other claims against a dealer's property, subject to limited statutory exceptions, and section 43 can invalidate transfers or encumbrances created to defeat revenue claims. Where a bank's secured interest and the Commercial Tax Department's recovery claim depend on disputed facts about attachment, mortgage, auction, and encumbrance, writ jurisdiction is not the proper forum to determine title or priority. The parties must pursue the statutory appellate remedy, where the competing claims can be examined on the record. Case-Laws VAT and Sales Tax Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411499