TMI Blog2022 (4) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... m accordance with Law - HELD THAT:- The Applicant had filed IA/506/CHE/2021 seeking direction against the liquidator to accept the claim filed in Form-C for a sum of ₹ 6,04,041 and another claim in Form-C for a sum of ₹ 2,06,64,147/-. It is seen from the claim forms that the details of the claim pertain to GST for the supply of Goods and Services and also the GST arrears for the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant : Sunderashwaran, Advocate For the Respondents : Ramasamy Meyappan, Advocate ORDER Sucharitha R., Member (J) 1. IA/506/CHE/2021 is an Application filed by the Applicant viz. The Assistant Commissioner of GST Central Excise, under Sec. 60(5)(c) read with Regulations 10, 12-14 of the IBBI (Insolvency Resolution Process For Corporate Persons) Regulation, 2016 seeking the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egulations, 2016 and the same is attached as page 1 and 2 of the Application typeset. 3. The Liquidation of the Corporate Debtor was ordered by this Tribunal in MA/285/2018 in CP/64/IB/2018 on 06.08.2018. It can be seen from the Application that the following claims were lodged by the Applicant in the stages of Corporate Insolvency Resolution Process (CIRP) and Liquidation stage of the Corporat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 for an amount of ₹ 2,06,64,167/-. 7. Incidental to the abovementioned, the Respondent Liquidator in a letter dated 23.11.2020 had responded stating that the Applicant herein may approach this Tribunal for modification of the claim mentioned Supra and to keep the claim restricted only to outstanding as on 06.08.2018. i.e. the Liquidation commencement date. 8. The Applicant had filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 018. 9. Hence, we direct the Applicant to submit their claim before the Liquidator as calculated as on 06.08.2018 within two weeks from the date of this order. The Liquidator is directed to examine the claim of the Applicant as per the provisions of IBC, 2016 read with attendant Regulations framed thereunder. 10. With the above said directions IA/506/CHE/2021 stands disposed of. 11. With ..... X X X X Extracts X X X X X X X X Extracts X X X X
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