CIRP - recovery of arrear of sales tax / VAT - first charge in ...
Insolvency and Bankruptcy
October 22, 2022
CIRP - recovery of arrear of sales tax / VAT - first charge in favor of revenue - removal of lien created over the factory premises and landed property - overriding effect covered under Section 238 of the IBC - the impugned order passed by the Adjudicating Authority removing the lien cannot be sustained in the eye of law - AT
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