2023 (10) TMI 491

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.... / Order / Decisions)<br>Dated:- 27-9-2023<br>W. P. Nos. 19742, 25082 & 4542 of 2021, 365 of 2022 And 267, 9336, 179, 1785 & 14596 of 2023 - -<br>CST, VAT & Sales Tax<br>Hon&#39;ble Mr.Sanjay V.Gangapurwala, Chief Justice For the Petitioners in W.P.Nos.19742 & 25082 of 2021 and 9336 of 2023 : Ms.Ananda Gomathy Murugesan For the Petitioner in W.P.No.14596 of 2023 : Mr.V.Chandrasekaran For ....

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....R.Anitha Special Government Pleader for R2 For the Respondents in W.P.No.14596 of 2021 : Mr.Haja Nazirudeen Additional Advocate General assisted by Mr.M.Venkateswaran Special Government Pleader (Tax) for R2, Mr.P.Muthukumar State Government Pleader assisted by Mrs.R.Anitha Special Government Pleader for R1 For the Respondents in W.A.No.365 of 2022 : Mr.Haja Nazirudeen Additional Advocate Gen....

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....o the learned Additional Advocate General, the crown debt has the priority charge. He relies upon the judgment of the Division Bench of the Bombay High Court in the case of Medineutrina Pvt. Ltd. vs District Industries Centre and Ors [AIR 2021 Bom 135]. 4. The Full Bench of this Court, in the case of Assistant Commissioner (CT) Anna Salai-III Assessment Circle vs Indian Overseas Bank and Anothe....

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....entral Government, State Government or Local Authority. 6. The Full Bench of the Bombay High Court. In the case of Jalgaon Janta Sahakari Bank Ltd. and Anr vs Joint Commissioner of Sales and Anr [2022 Online SCC Bom 1767] held that the secured creditor would have the priority charge, as contemplated under Section 26E of the SARFAESI Act, 2002, in case the same is registered under Section 26B of....