Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2020 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (12) TMI 886 - HC - VAT and Sales TaxRecovery of Tax Arrears - benefit of Section 31 of the IBC 2016 - before the annual return could be filed by M/s Bhushan Steel Limited, it appears that certain claim under Section 7 of Insolvency and Bankruptcy Code, 2016 was filed by the State Bank of India before the National Company Law Tribunal, New Delhi - HELD THAT:- The petitioner is not entitled to the benefit of Section 31, which was amended prospectively w.e.f. 16.08.2019, in so far as the tax arrears arising from the impugned assessment orders, are concerned. Put up in the additional cause list on 07.01.2021 at 2 P.M. for further hearing, along with records of Writ Tax No.1085 of 2018, Writ Tax No.697 of 2019, Writ Tax No.843 of 2019 and Writ Tax No.609 of 2020 - Before the next date fixed, the parties may also exchange affidavits.
|