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2024 (8) TMI 77 - HC - GSTOrder passed u/s 73 of the U.P. GST Act 2017 - the petitioner informed respondent- adjudicating authority the need to issue appropriate notice and to grant the petitioner time to seek permission of the IRP to contest the adjudication proceedings - HELD THAT - No further notice was issued or date was fixed in the adjudication proceedings. The impugned order came to be passed within a fortnight therefrom. Also it is not in dispute that subsequently vide order dated 15.04.2024 passed by the National Company Law Appellate Tribunal Chennai the order dated 03.04.2024 passed by the NCLT appointing the IRP has been set aside. As to the current status of the petitioner the petitioner is out of insolvency proceedings. Thus no useful purpose would be served in keeping this petition pending or calling for a counter affidavit at this stage. Clearly once the petitioner was undergoing resolution before the Interim Resolution Professional and the fact of IRP appointment was communicated to the adjudicating authority it may not have passed the impugned order during pendency of that CIRP - the writ petition is disposed of.
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