https://www.taxtmi.com/caselaws?id=794080 A secured creditor's interest registered in the CERSAI portal was treated as having priority over government tax dues under Section 31B of the SARFAESI Act, allowing enforcement against mortgaged property notwithstanding the tax charge. However, that priority did not justify quashing the tax authority's charge at that stage, because any surplus remaining after satisfaction of the secured debt could still be available towards the tax dues, and the Sub-Registrar could record the eventual SARFAESI sale by appropriate endorsement. The charge was therefore not quashed, with liberty reserved to the secured creditor or auction purchaser to seek the relevant entry after sale. en-us Mon, 16 Mar 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794080 A secured creditor's interest registered in the CERSAI portal was treated as having priority over government tax dues under Section 31B of the SARFAESI Act, allowing enforcement against mortgaged property notwithstanding the tax charge. However, that priority did not justify quashing the tax authority's charge at that stage, because any surplus remaining after satisfaction of the secured debt could still be available towards the tax dues, and the Sub-Registrar could record the eventual SARFAESI sale by appropriate endorsement. The charge was therefore not quashed, with liberty reserved to the secured creditor or auction purchaser to seek the relevant entry after sale. Case-Laws GST Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794080