https://www.taxtmi.com/caselaws?id=794829 Priority of a duly registered secured creditor under the SARFAESI framework is described as prevailing over State tax claims where the security interest was registered with CERSAI before the State attachment. The note states that an attachment order and revenue entry for sales tax dues do not override that prior secured interest when the State charge is not shown to be registered and procedural requirements for attachment and proclamation are not established. It further states that amended Section 37 of the Maharashtra Value Added Tax Act does not displace that priority, and the sale certificate may be registered without requiring the State's 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 secured creditor under the SARFAESI framework is described as prevailing over State tax claims where the security interest was registered with CERSAI before the State attachment. The note states that an attachment order and revenue entry for sales tax dues do not override that prior secured interest when the State charge is not shown to be registered and procedural requirements for attachment and proclamation are not established. It further states that amended Section 37 of the Maharashtra Value Added Tax Act does not displace that priority, and the sale certificate may be registered without requiring the State's no-objection. Case-Laws VAT / Sales Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794829