#tax attachment

Calcutta High Court rules that assessees unaware of GST orders due to portal design flaws (e.g., orders buried under 'additional notices' tab) can still file appeals under Section 107 CGST Act upon depositing 20% of disputed tax. The ruling underscores natural justice, holding that technical glitches cannot deny statutory appeal rights to compliant taxpayers.

Bombay High Court holds that secured creditors with prior CERSAI registration enjoy priority over state tax claims, reinforcing SARFAESI Act's non-obstante clause.