2023 (10) TMI 1385

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..... A,MEMBER (TECHNICAL) For the Appellant : Ms. Snwetal Snepal, Advocate. For the Respondent : Ms. Arveena Sharma, Advocate for erstwhile RP - R-1. Mr. Abhinav Vasisht, Sr. Advocate with Ms. Raveena Rai, Ms. Rohit Ghosh, Advocates for SRA. ORDER Heard learned counsel for the parties. This Appeal has been filed against the judgment and order of the Adjudicating Authority dated 28.11.2019 by which .....

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..... been held: "7. There are no dispute between the parties regarding the facts which took place in the CIRP and the claim which was admitted in the CIRP. In "Rainbow Paper Limited" (supra), Section 48 of the GVAT Act was relied, which has been quoted in paragraph 2 of the Judgement which is to the following effect: "The short question raised by the appellant in this appeal is, whether the provisi .....

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..... of tax, penalty, interest, sum forfeited, fine or any other sum, payable by a dealer or any other person under this Act, shall be the first charge on the property of the dealer, or as the case may be, person." 9. When we compare the provisions of Section 48 of the provision of Gujarat Values Added Tax which was relied in "Rainbow Papers Limited" and the Provisions of Section 37 which is sought t .....

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