https://www.taxtmi.com/caselaws?id=468071 Once liquidation has concluded, property forming part of the liquidation estate is not displaced merely by a prior revenue attachment for sales tax arrears. A belated claim by the revenue authority, coupled with non-participation despite opportunities before the Adjudicating Authority, did not show any procedural infirmity or legal error in directing release of the attachment. The appellate forum therefore found no basis to interfere and upheld the direction to lift the attachment. en-us Mon, 24 Jun 2024 00:00:00 +0530 Wed, 15 Apr 2026 20:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468071 Once liquidation has concluded, property forming part of the liquidation estate is not displaced merely by a prior revenue attachment for sales tax arrears. A belated claim by the revenue authority, coupled with non-participation despite opportunities before the Adjudicating Authority, did not show any procedural infirmity or legal error in directing release of the attachment. The appellate forum therefore found no basis to interfere and upheld the direction to lift the attachment. Case-Laws IBC Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468071