https://www.taxtmi.com/caselaws?id=784066 A secured creditor's registered security interest takes priority over later State tax dues where the mortgage was created and registered earlier. Applying the statutory priority under Section 26E of the SARFAESI Act and Section 31B of the RDB Act, the earlier equitable mortgage and Central Registry registration prevailed over a subsequent revenue lien for VAT dues. A later lien entry in the revenue record cannot override the secured charge and was liable to be removed and quashed. en-us Wed, 17 Dec 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784066 A secured creditor's registered security interest takes priority over later State tax dues where the mortgage was created and registered earlier. Applying the statutory priority under Section 26E of the SARFAESI Act and Section 31B of the RDB Act, the earlier equitable mortgage and Central Registry registration prevailed over a subsequent revenue lien for VAT dues. A later lien entry in the revenue record cannot override the secured charge and was liable to be removed and quashed. Case-Laws VAT / Sales Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784066