TMI Blog2019 (12) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... access to its GST Portal Account to file GST Returns during the period of CIRP - HELD THAT:- If the Corporate Debtor's GST Portal is blocked, it is difficult to the Corporate Debtor to generate bills falling within the ambit of GST and pay the taxes for the post-admission period. Since law is clear that Tax authorities fall within the ambit of the Operational Creditor, as to the pre-admiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby direct all the Respondents including the 13 th Respondent to allow the Corporate Debtor to have access to its GST Net Portal Account, permit the applicant to file GST Returns of the Corporate Debtor generated after commencement of CIRP without insisting upon payment of past dues of GST during the pre-admission period and accept net GST liability after availing eligible ITC from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant to pay the net GST liability from the date of commencement of CIRP till its completion disregarding non-payment of arrears dues of GST for the period prior to commencement of CIRP. 2. Counsel appearing on behalf of 1 st Respondent (The Assistant Commissioner (ST), Anna Nagar East, Chennai) stated that the above reliefs cannot be granted because no provision has been set out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the post-admission period. 5. Since law is clear that Tax authorities fall within the ambit of the Operational Creditor, as to the pre-admission claims are concerned, they are at liberty to make their claims before the Resolution Professional instead of insisting upon the Resolution Professional to pay the pre-admission dues before accepting the tax liabilities arising during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate Debtor generated after commencement of CIRP without insisting upon payment of past dues of GST during the pre-admission period and accept net GST liability after availing eligible ITC from the date of commencement of CIRP and adjust such GST payment so remitted by the Corporate Debtor towards discharge of GST during the CIRP period. 8. Accordingly, this MA/1298/2019 is hereby di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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