https://www.taxtmi.com/caselaws?id=763359 Prior statutory first charge under the Kerala General Sales Tax Act prevailed over the Income-tax Department's recovery claim, so properties sold in KGST auction and later held by the petitioners could not be proceeded against for the assessee's income-tax arrears. Section 281 of the Income-tax Act and the notice-based restrictions in the Second Schedule did not, by themselves, authorise the Department to treat the petitioners' title or possession as void. In the absence of proceedings specifically avoiding the transferees' rights, administrative recovery steps could not override the earlier statutory charge or ignore the petitioners' ownership derived from the auction sale. en-us Fri, 13 Dec 2024 00:00:00 +0530 Tue, 10 Feb 2026 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763359 Prior statutory first charge under the Kerala General Sales Tax Act prevailed over the Income-tax Department's recovery claim, so properties sold in KGST auction and later held by the petitioners could not be proceeded against for the assessee's income-tax arrears. Section 281 of the Income-tax Act and the notice-based restrictions in the Second Schedule did not, by themselves, authorise the Department to treat the petitioners' title or possession as void. In the absence of proceedings specifically avoiding the transferees' rights, administrative recovery steps could not override the earlier statutory charge or ignore the petitioners' ownership derived from the auction sale. Case-Laws VAT / Sales Tax Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763359