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    <title>2025 (1) TMI 667 - GUJARAT HIGH COURT</title>
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    <description>A prior secured creditor&#039;s charge under the SARFAESI framework prevailed over a later sales tax and VAT-related charge created by revenue authorities. The Court applied the settled principle that statutory tax dues and consequential mutation entries cannot override an earlier secured interest or disturb title acquired through SARFAESI sale. On that basis, the subsequent attachment, encumbrance, and revenue entries were quashed, and the auction purchaser&#039;s title was held to remain free from the later State tax claim.</description>
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    <pubDate>Thu, 02 Jan 2025 00:00:00 +0530</pubDate>
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      <description>A prior secured creditor&#039;s charge under the SARFAESI framework prevailed over a later sales tax and VAT-related charge created by revenue authorities. The Court applied the settled principle that statutory tax dues and consequential mutation entries cannot override an earlier secured interest or disturb title acquired through SARFAESI sale. On that basis, the subsequent attachment, encumbrance, and revenue entries were quashed, and the auction purchaser&#039;s title was held to remain free from the later State tax claim.</description>
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