https://www.taxtmi.com/caselaws?id=795105 Registered secured creditors have priority over State tax dues and statutory charges under the central recovery regime where their security interests are registered. State first-charge provisions do not displace that priority, particularly where State charges are unregistered or subsequent. A mere State attachment cannot defeat secured-creditor priority unless it was completed through the prescribed public-proclamation and recovery process. Following payment and issuance of a sale certificate, an auction purchaser may enjoy the secured asset free of a State boja or encumbrance; an "as is where is" condition does not preserve an inferior State claim. State attachments and revenue-record encumbrances contrary to these principles require removal. en-us Mon, 13 Jul 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795105 Registered secured creditors have priority over State tax dues and statutory charges under the central recovery regime where their security interests are registered. State first-charge provisions do not displace that priority, particularly where State charges are unregistered or subsequent. A mere State attachment cannot defeat secured-creditor priority unless it was completed through the prescribed public-proclamation and recovery process. Following payment and issuance of a sale certificate, an auction purchaser may enjoy the secured asset free of a State boja or encumbrance; an "as is where is" condition does not preserve an inferior State claim. State attachments and revenue-record encumbrances contrary to these principles require removal. Case-Laws VAT / Sales Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795105