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2021 (1) TMI 1165 - NATIONAL COMPANY LAW TRIBUNAL, KOCHI BENCHJurisdiction - authority of Resolution Professional to file an appeal before the Joint Commissioner, GST, as part of the verification and determination of a claim submitted by the GST department in Form B - seeking clarifications as to whether the judgement, decree or order, if any, passed by the Appellate Authority under CGST Act pursuant to the Appeal, against the Corporate Debtor shall be binding on Corporate Debtor when the moratorium declared by the Hon'ble National Company Law Tribunal Bench by virtue of section 14 of the Insolvency and Bankruptcy Code is in effect or not - seeking clarification whether the requirement of the pre-deposit mandated under Section 107 of the GST Act, shall be prejudicial to the interest of the Corporate Insolvency Resolution Process, as the said Section is inconsistent with Regulation 13 and 14 of the CIRP Regulations due to the overriding effect of Insolvency and Bankruptcy Code, 2016 over the Goods and Service Tax Act, 2017. HELD THAT:- After considering the entire gamut of the matter, this Tribunal disposed of application directing the Resolution Professional to file an appeal before the Joint Commissioner, that too on the submission of the Resolution Professional before this Tribunal that the CoC resolved to file an appeal before the GST Commissioner for revisiting the claim amount of the applicant. There is no error in the Order in application to be clarified by this Tribunal - application dismissed.
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