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TMI Blog2023 (5) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... but reply to both the writ petitions has not been filed. Today, when the matters were taken up, Shri Bhandari submitted that the arguments can be heard without waiting for reply because purely legal issues are involved in both writ petitions. Show cause notices dated 07.02.2020 and consequential orders dated 22.04.2020 passed by the respondent Deputy Commissioner, State Tax, Anti-Evasion, Bhilwara, whereby the petitioner has been called upon to explain as to why the ITC claimed by it for the Financial Years 2017-18 and 2018-19 may not be reversed are assailed in these writ petitions. Replies to the show cause notices were filed by the authorized representative of the petitioner, wherein it was pertinently mentioned that the petitioner co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature for the period prior to acceptance of the Resolution Plan. Learned counsel Shri Vinay Kothari placed reliance on the Division Bench judgment of this court in the case of Ultra Tech Nathdwara Cement Ltd. Vs. Union of India & Ors. [MANU/RH/0283/2020] and urged that the said judgment was cited in the reply filed by the petitioner, but in gross defiance thereof, the Deputy Commissioner, proceeded to pass the order dated 22.04.2020 imposing upon the petitioner, consolidated demands by way of tax, interest and penalty to the tune of Rs.3,55,90,450/- for the Financial Year 2017-18 and Rs.10,21,35,117/- for the Financial Year 2018-19. He urged that all claims of the Corporate Creditors and Statutory Creditors stood extinguished upon approva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the time being in force, is owed. Section 238 of the IBC provides that the Code will prevail in case of inconsistency between two laws. This proposition of law has been crystallized by Hon'ble Supreme Court in the case of Committee of Creditors of Essar Steel India Ltd. Through Authorised Signatory Vs. Satish Kumar Gupta & Ors. [2019 (16) SCALE 319]. This court also examined similar controversy in the case of Ultra Tech Nathdwara Cement Ltd. (supra) and held that any demands made by the Statutory Creditor, i.e. Commercial Taxes Department, for the period prior to the effective date stand extinguished with the approval of the Resolution Plan by the NCLT. Pursuant to receiving the notices dated 17.02.2020, the petitioner, through its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n as expounded by Hon'ble Supreme Court in the case of Committee of Creditors of Essar Steel India Ltd. (supra) and this Court in the case of Ultra Tech Nathdwara Cement Ltd. (supra). Such laconic approach of the authority exercising quasi judicial powers reflects sheer incompetency and pedantic approach and adds to the evergrowing dockets of cases in the courts. The reply of the petitioner was incorporated in the order dated 22.04.2020 by using the procedure of cut-copy-paste but without making the slightest consideration of the averments made therein, the demand orders were issued in a sheerly perfunctory manner. We have no doubt that the proceedings were required to be dropped by the authority in light of the reply. While arguing th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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