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TMI BlogClarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016X X X X Extracts X X X X X X X X Extracts X X X X ..... atment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016--Reg. Attention is invited to Circular No. 134/04/2020-GST, dated 23rd March, 2020, wherein it was clarified that no coercive action can be taken against the corporate debtor with respect to the dues of the period prior to the commencement of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C. 3. In order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Commissioner, in exercise of its powers conferred under section 168 of the Manipur GST Act, hereby clarifies as follows. 4.1 Section 84 of the Manipur GST Act reads as follows : "84. Continuation and validation of certain recovery proceedings.--Where any notice of demand in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal, revision or other proceedings may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal." 4.2 As per section 84 of the Manipur GST Act, if the Government dues against any person under Manipur GST Act are reduced as a result of any appeal, revision or other proceedings in respect of such Government dues, then an inti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resolution plan. As the proceedings conducted under IBC also adjudicate the Government dues pending under the Manipur GST Act or under existing laws against the corporate debtor, the same appear to be covered under the term 'other proceedings' in section 84 of the Manipur GST Act. 5. Rule 161 of the Manipur Goods and Services Tax Rules, 2017 prescribes Form GST DRC-25 for issuing intimation for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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