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VAT / Sales Tax - Highlights / Catch Notes

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Charge created by Sales Tax Department over property subsequent ...


Property Sold Under SARFAESI Prevails Over Later Sales Tax Charge.

January 15, 2025

Case Laws     VAT / Sales Tax     HC

Charge created by Sales Tax Department over property subsequent to charge created by bank under SARFAESI Act held unsustainable. HC quashed charge created by Sales Tax Department in 2018 over property already sold by bank to petitioners under SARFAESI Act, directing removal of charge and deletion of mutation entries in revenue records, as bank's prior charge took precedence as per legal position. Petition disposed of.

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