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2023 (9) TMI 1049 - MADRAS HIGH COURTSeeking release of input tax credit lying in the electronic credit ledger of the said petitioner - HELD THAT:- The petitioner in W.P.No.12420 of 2022 has to either recover the amount from the petitioner under liquidation in W.P.No.2298 of 2021 and W.P.No.84 of 2022 or the 4th respondent liquidator in W.P.No.12420 of 2022 or defend its stand before the official respondents therein. The notice dated 04.01.2022 issued by the Deputy Commissioner, 1st respondent therein that has been impugned has not determined the liability of the said petitioner one way or the other - Petition dismissed. As the petitioner in W.P.No.2298 of 2021 and W.P.No.84 of 2022 is under liquidation, these writ petitions filed by the Resolution Professional for the petitioner has to be closed. The 4th respondent liquidator in W.P.No.12420 of 2022 appointed by the NCLT, Chennai is liquidating the petitioner in W.P.No.2298 of 2021 and W.P.No.84 of 2022 pursuant to the directions of the NCLT, Chennai. The liquidation has not desired to pursue with the remedy in W.P.No.2298 of 2021 and W.P.No.84 of 2022. Petition dismissed.
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