https://www.taxtmi.com/caselaws?id=795174 Central Sales Tax dues are described as excluded from secured operational debt status in insolvency distribution, unlike State tax dues secured under the Gujarat Value Added Tax regime. The text states that the NCLAT recognised the secured status of the relevant State tax dues but did not extend that character to Central Sales Tax liabilities. It further records that the Supreme Court dismissed the civil appeals, finding no error of law or fact in the NCLAT order. en-us Tue, 14 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795174 Central Sales Tax dues are described as excluded from secured operational debt status in insolvency distribution, unlike State tax dues secured under the Gujarat Value Added Tax regime. The text states that the NCLAT recognised the secured status of the relevant State tax dues but did not extend that character to Central Sales Tax liabilities. It further records that the Supreme Court dismissed the civil appeals, finding no error of law or fact in the NCLAT order. Case-Laws IBC Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795174