S. 281 : Certain transfers to be void-Priority of claim-Sale of property for dues of State Sales-tax Department— Provision of S. 26B of KGST Act, by virtue of the non obstante clause, excludes the operation of “any other law in force” and creates a first charge on the property of the dealer-The properties in possession of the petitioners cannot be proceeded against for realization of the arrears payable under the IT Act. [S. 222, Sch. II, R, 2& 16, Kerala General Sales Tax Act, 1963, S. 26B]
Job G. Oommen v. UOI [2024] 169 taxmann.com 407 / (2025) 342 CTR 315 / 245 DTR 153 (Ker)(HC)