https://www.taxtmi.com/caselaws?id=794829 Priority of a duly registered security interest under the SARFAESI regime prevails over a subsequent State tax attachment. Where the secured creditor's charge was registered with CERSAI before the State attachment, and the State charge was neither registered nor shown to comply with revenue-recovery attachment and proclamation requirements, sales tax dues could not override the secured creditor's claim. The amended provision governing State tax charges did not alter that priority. Consequently, the auction purchaser was entitled to registration of the sale certificate free from the State tax encumbrance, without requiring a State no-objection. en-us Mon, 06 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794829 Priority of a duly registered security interest under the SARFAESI regime prevails over a subsequent State tax attachment. Where the secured creditor's charge was registered with CERSAI before the State attachment, and the State charge was neither registered nor shown to comply with revenue-recovery attachment and proclamation requirements, sales tax dues could not override the secured creditor's claim. The amended provision governing State tax charges did not alter that priority. Consequently, the auction purchaser was entitled to registration of the sale certificate free from the State tax encumbrance, without requiring a State no-objection. Case-Laws VAT / Sales Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794829