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TMI Blog2019 (12) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... S.V. PRAKASH KUMAR, MEMBER (JUDICIAL) AND S. VIJAYARAGHAVAN Member (Technical) For the Applicant : Shri. S. Sathiyanarayanan, Advocate Shri. Arun Mohan, Advocate Counsel for R-1 : Shri. Mohamed Shaffiq, Advocate Special Govt. Pleader (Taxes) of Tamilnadu Shri. M. Hariharan, Advocate Addl. Govt. Pleader ORDER It is an MA filed by Resolution Professional of M/s. Kiran Global Chem Limited s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IRP, if at all the Corporate Debtor is to be run as a going concern, it can be obligated to pay the taxes from the date of initiation of CIRP. As to the dues of pre-admission period, the creditors, including Tax authorities, are entitled to make a claim against the Corporate Debtor as mentioned in the Insolvency and Bankruptcy Code. 4. In view thereof, if the Corporate Debtor's GST Port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying since no provision has been made in GST or in its software to accept such accounts, the business happening in the market after initiation of CIRP through debtor company will come to stand still and in such situation no company under CIRP can function as a going concern. 7. In view thereof, we hereby direct all the Respondents including the 13th Respondent to allow the Corporate Debtor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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