Framing of an assessment during pendency of CIRP - Pendency of ...

Service Tax

March 9, 2023

Framing of an assessment during pendency of CIRP - Pendency of CIRP confers no impediment in framing the assessment. But no recovery proceedings can be initiated for recovery of the liability assessed. - The petitioner is, essentially handicapped on account of requirement of making a pre-deposit for availing the statutory remedy of an appeal - Waiver from pre-deposit granted - HC

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Framing of an assessment during pendency of CIRP - Pendency of ...

Service Tax

March 9, 2023

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