https://www.taxtmi.com/caselaws?id=777155 Property sold by a liquidator under the Insolvency and Bankruptcy Code, 2016 free from encumbrances cannot remain burdened by a pre-existing revenue charge when the State tax claim has already been admitted in liquidation and must be dealt with under the Code's priority scheme. The continuing attachment and 7/12 revenue entries therefore had no operative effect against the auction purchaser, and the writ court found no bar to granting relief despite the availability of an appellate remedy. The impugned charge and attachment entries were directed to be removed from the revenue record. en-us Fri, 22 Aug 2025 00:00:00 +0530 Tue, 26 Aug 2025 08:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777155 Property sold by a liquidator under the Insolvency and Bankruptcy Code, 2016 free from encumbrances cannot remain burdened by a pre-existing revenue charge when the State tax claim has already been admitted in liquidation and must be dealt with under the Code's priority scheme. The continuing attachment and 7/12 revenue entries therefore had no operative effect against the auction purchaser, and the writ court found no bar to granting relief despite the availability of an appellate remedy. The impugned charge and attachment entries were directed to be removed from the revenue record. Case-Laws VAT / Sales Tax Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777155