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2023 Supreme(Guj) 170

SONIA GOKANI, SANDEEP N. BHATT
Mahadev Cotton Industries – Appellant
Versus
Department Of Central Sales Tax – Respondent


Advocates:
Advocate Appeared:
For the Appellant : MR B C THAKKAR, MS NOOPUR K DALAL
For the Respondent: MR TRUPESH KATHIRIYA, MS DHARMISHTA RAVAL

JUDGMENT :

SANDEEP N. BHATT, J.

1. The petitioner is before this Court seeking quashment of the charge or mortgage on the property in question by the Central Sales Tax Department in the Revenue Department and further seeking direction against the Revenue Authority to register and release the sale deed No.1533 of 2022 dated 24.06.2022 and further by holding that the petitioner is the absolute owner of the property in question with legal and valid title as once purchased under the public e-auction.

2. The brief facts of the case are epitomized as under :

2.1 The property in question, being a ‘secured asset’, was put for the public e-auction by the respondent No.5 – State Bank of India due to the default committed by the borrower/mortgagor, after taking the possession of the property, under the SARFAESI Act.

2.2 The petitioner purchased the said property in the said public e-auction conducted by respondent No.5 – Bank on 16.12.2021 for a sale consideration of Rs.1,45,01,000/- and the Bank issued a sale certificate in favour of the petitioner.

2.3 Thereafter, on 24.06.2022, the sale deed

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