https://www.taxtmi.com/caselaws?id=786088 Revenue authorities cannot retain Sales Tax and State Tax encumbrances in the 7/12 extract or mutation record after a competent forum has confirmed an auction sale, issued a registered sale certificate, and directed deletion of the charges. The Bombay HC noted that the DRT's deletion direction had not been challenged, and the Tahsildar had also rejected the departmental objection to the mutation entry without that order being assailed. The revenue record had therefore to conform to the final order of the competent authority, while the underlying MVAT-based claim was left open for action in appropriate proceedings. en-us Wed, 28 Jan 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786088 Revenue authorities cannot retain Sales Tax and State Tax encumbrances in the 7/12 extract or mutation record after a competent forum has confirmed an auction sale, issued a registered sale certificate, and directed deletion of the charges. The Bombay HC noted that the DRT's deletion direction had not been challenged, and the Tahsildar had also rejected the departmental objection to the mutation entry without that order being assailed. The revenue record had therefore to conform to the final order of the competent authority, while the underlying MVAT-based claim was left open for action in appropriate proceedings. Case-Laws VAT / Sales Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786088