https://www.taxtmi.com/caselaws?id=467458 A secured creditor's priority under Section 31B of the Recovery of Debts and Bankruptcy Act prevailed over the State's first charge under Section 82 of the Telangana GST Act because the Central law is later, more specific, and given overriding effect. The constitutional repugnancy doctrine, read with Articles 254 and 246-A, prevented the State charge from displacing that priority. Once that priority was recognised, the tax authorities could not lawfully attach, sell, or auction the mortgaged secured asset in derogation of the bank's enforcement rights, and those recovery were held unsustainable and liable to be set aside. en-us Tue, 13 Jun 2023 00:00:00 +0530 Thu, 19 Mar 2026 18:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467458 A secured creditor's priority under Section 31B of the Recovery of Debts and Bankruptcy Act prevailed over the State's first charge under Section 82 of the Telangana GST Act because the Central law is later, more specific, and given overriding effect. The constitutional repugnancy doctrine, read with Articles 254 and 246-A, prevented the State charge from displacing that priority. Once that priority was recognised, the tax authorities could not lawfully attach, sell, or auction the mortgaged secured asset in derogation of the bank's enforcement rights, and those recovery were held unsustainable and liable to be set aside. Case-Laws VAT / Sales Tax Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467458