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Informative

Provisions Of Section 26E SARFAESI Act & Section 34 RDB Act Prevails Over Section 24 Of TNGST Act: Madras High Court

Update / Judgement Date

28 Apr 2025

Source

Live Law

Author

Team — WCP Legal Desk

Reading Time

1 min read

BankingGST

Madras High Court held that the provisions of Section 26E of the SARFAESI Act and Section 34 of the RDB Act prevail over Section 24 of the TNGST Act. This ruling, similar to the earlier one, addresses the hierarchy of laws concerning the recovery of dues by financial institutions. It reaffirms that the special enactments dealing with debt recovery have precedence over the state's GST law in specific areas of conflict.