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THE FEDERAL BANK LTD. vs. OFFICE OF THE PRINCIPAL COMMISSIONER OF GST AND CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

SATHISHKUMAR
Pet. Counsel
A.v.radhakrishnan
Res. Counsel
Yogeshkannadasan

Petitioner / Applicant

THE FEDERAL BANK LTD.
Respondent OFFICE OF THE PRINCIPAL COMMISSIONER OF GST AND CENTRAL EXCISE
Court Madras High Court
State

Tamilnadu

Date Feb 8, 2023
Order No.

W.P.No.2758 of 2023

Citation

2023(2) TAXREPLY 7055
Original Order
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ORDER

ORDER The challenge in this writ petition is an order dated 17.10.2022 passed by the first petitioner rejecting the request of the petitioner for registration of the Sale Certificate. 2. The petitioner Bank is a secured creditor of the property which was mortgaged in their favour on 19.10.2017. The deed of mortgage was registered as Doc.No.8509 of 2017 before the first respondent. As the mortgagor failed to repay the outstanding amount, the loan account was classified as N.P.A. and action was initiated under the SARFAESI Act. Consequently, the property was sold through a public auction, and a sale certificate was also issued on 09.09.2022.When the sale certificate was presented for registration, the impugned order was passed rejecting the request of the petitioner for registration of Sale Certificate on the sole ground that property was provisionally attached under Sec.83 of the G.S.T.Act on 18.12.2021. 3. Mr. Yogesh Kannadasan, Special Government Pleader takes notice fo....

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