Doctrine of constitutional priority - Supremecy of attachment ...

Indian Laws

December 14, 2022

Doctrine of constitutional priority - Supremecy of attachment passed by the Tax Recovery Officer / Income Tax Department or to the mortgage created in favour of the secured creditors Dues of the Income Tax Department precedence over the dues of the secured creditor - In all these cases, the orders of attachment passed by the Tax Recovery Officer / Income Tax Department were subsequent to the mortgage created in favour of the secured creditors and hence, the same will have no legs to stand, in view of the principles laid above by this court. - HC

View Source

← Previous Next →

Doctrine of constitutional priority - Supremecy of attachment ...

Indian Laws

December 14, 2022

You may also like:

Recovery proceedings - attachment orders - The machinery prescribed under the provisions of the Income Tax Act, 1961 to deal with situation arising out of wrongful...

Priority of charges - Recovery of tax dues over secured creditors - in light of the position that the creation of charge by the financial institutions was long prior to...

Right of Auction Purchaser of property - Recovery of Outstanding dues of Bank and tax dues under the VAT / sales tax act - Priority of claims - Attachment order - The...

Adjustment of Income tax Refund - Recovery of outstanding secured debts - recovery of service tax - priority of claims - n view of Sec.31-B of the Recovery of Debts and...

Recovery proceedings - membership right - priority of Income tax Department over Stock Exchange - the petitioners-exchange would have a priority on the security deposits...

Priority of claim after attachment orders u/s 281 - - mortgagee right of recovery vs Income tax dept right of recovery - the properties which belong to third party...

Attachment by the sales tax authorities over an apartment in Mumbai - priority of charges - The High Court concludes that the petitioner, as the auction purchaser, holds...

Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

Recovery of tax dues - Attachment of assets - dues of MVAT Authorities’ have charge in priority to the secured creditors or not - This judgment reaffirms the supremacy...

Provisional attachment of personal property of the director in case of company - recovery of tax - Input tax credit - dealer would be the company and not the directors -...

Lifting of provisional attachment - passing order in form GST DRC-07 - Its like recovery under the Bombay Land Revenue Code. This is possible or rather permissible only...

Recovery of outstanding dues - attachment of property - 100% EOU vacated the property before completion of export obligations - recovery cannot be made from the Lessor...

Tax recovery proceedings - Right over property mortgaged - It has come to the knowledge of the Tax Recovery Officer that the defaulter has mortgaged the subject property...

Priority of recovery of tax / duty of excise dues - Attachment of property - Seeking removal of lien/charge/encumbrance/mutation entry of Central Excise Department - the...

Recovery proceeding - priority of charge - void transactions U/s 281 - The Income Tax Department is also free to seek its remedy before the appropriate forum including...

Quick Updates: