https://www.taxtmi.com/caselaws?id=798864 Priority of a registered security interest under the SARFAESI Act over crown debts, including sales tax, commercial tax and income-tax dues, depends on the statutory registration and priority framework. The issues also concern registration of auction sale certificates despite attachments and remittance of auction-sale surplus to tax departments. The Special Leave Petition challenging these matters was dismissed because the 878-day delay was not satisfactorily explained. The legal questions on priority, attachment and sale-certificate registration were left open for determination in an appropriate matter. en-us Wed, 02 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798864 Priority of a registered security interest under the SARFAESI Act over crown debts, including sales tax, commercial tax and income-tax dues, depends on the statutory registration and priority framework. The issues also concern registration of auction sale certificates despite attachments and remittance of auction-sale surplus to tax departments. The Special Leave Petition challenging these matters was dismissed because the 878-day delay was not satisfactorily explained. The legal questions on priority, attachment and sale-certificate registration were left open for determination in an appropriate matter. Case-Laws VAT / Sales Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798864