TMI Blog2020 (11) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... otices envisaged under Section 46 was issued by the applicant for the period from April, 2018 to September, 2019 (18 months). In this connection, it is to be noticed that the Corporate Debtor was inoperative from July, 2019 and the applicant made the claim before the Resolution Professional only in February, 2020.. It is not clear as to why the applicant slept over till 19.2.2020 to recover the amount from the Corporate Debtor. The Resolution Professional even though has admitted the full amount, as per Regulation 14(2) of the CIRP Regulations, the RP can revise the amounts of claims admitted, including the estimates of claims made under Sub-Regulation (1) when he comes across additional information warranting such revision, This additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le, based on the audited financial statements for the financial year 2018-19 and also based on the Notification No.9/2017-Integrated TA (Rate) dated 28.6.2017 issued by the Government of India. Application disposed off. - MA/140 /KOB/2020 In TIBA/11/KOB/2019 & IBA/28/KOB/2019 - - - Dated:- 4-11-2020 - ( Ashok Kumar Borah ) Member ( Judicial ) For the Applicant : Shri Muhammad Fazil, M.P. Govt.Pleader For the Respondent : Shri Bijoy Prabhakaran Pulipra, RP ( in person ) ORDER This M.A has been filed by the State Tax Officer (Works Contract), Ernakulam in the matter of PVS Memorial Hospital Private Limited represented by the Resolution Professional Shri Bijoy Prabhakaran Pulipra, an Insolvency Professional seeking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory and Diagnostic Services being the Health Care Services rendered to admitted Out-patient respectively are not liable to GST. However, it was admitted that pharmacy sales to out-patients, canteen collections on food supply to those other than inpatients, car parking charges, commission received, rent received and other miscellaneous collections are liable to be assessed under GST. The applicant s contention is that the rejection under Regulation 14 is not sustainable for the reason that there is no un-preciseness in the amount claimed by the creditor either due to any contingency or other reasons. Section 62 of CGST/SGST Act, 2017 permits assessment of non-filers of returns. Different notices (18 Nos) envisaged under Section 46 was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upply, the Resolution Professional was unable to complete the verification of the claim with the books of accounts and other records of the Corporate Debtor. Howevr as an abundant caution and after taking into account Regulation 14(1) of the IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 the Resolution Professional made the best estimate of amount of the claim based on the information available and had sent the intimation dated 18.3.2020 admitting the claim of the applicant. But, as per Regulation 14(2) the Resolution Professional shall revise the amounts of claims admitted, including the estimates of claims made under Sub-Regulation (1), when he comes across additional information warranting such revision. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Corporate Debtor was inoperative from July, 2019 and the applicant made the claim before the Resolution Professional only in February, 2020.. It is not clear as to why the applicant slept over till 19.2.2020 to recover the amount from the Corporate Debtor. Nothing has been stated as to what steps taken by the applicant till July, 2019, from which month onwards the Corporate Debtor was made inoperative. If the applicant was vigilant to recover the amount from the Corporate Debtor, they should have at least took action to collect the dues upto July, 2019. This fact is to be looked into by the applicant. 5. The Resolution Professional even though has admitted the full amount, as per Regulation 14(2) of the CIRP Regulations, the RP can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required information to RP in the matter. The RP recommended to appoint a Chartered Accountant who is specialized in GST to make the revised computation and accept the revised claim amount accordingly. The RP then place the matter before the CoC for their deliberation. It was resolved to file an appeal before the Joint Commissioner after getting the audited financial statements of the financial year 2018-19. The RP was directed that after receipt of proper and validated information from the part of the promoters of the Corporate Debtor he shall revise the claim amount after due verification and to explore other possibilities to arrive at a correct GST liability. 6. Since the quantification of the actual amount to be paid as GST due ..... X X X X Extracts X X X X X X X X Extracts X X X X
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