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    <title>2026 (7) TMI 1059 - SC Order</title>
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    <description>Statutory charge over VAT dues under the GVAT Act may support secured operational creditor status only for dues covered by that charge. The text states that the NCLAT preserved the approved resolution plan, directing that the consequential distribution adjustment be worked out, and that the Supreme Court found no error of law or fact in that approach. It also identifies waiver of statutory right and estoppel arising from the claim form as issues in the dispute, but provides no further reasoning on those points.</description>
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