Jurisdiction of State GST Department to initiate proceedings for ...

High Court Criticizes State GST Department for Ignoring Replies in Pre-Resolution Plan Recovery Proceedings Under IBC.

May 1, 2023

Case Laws VAT and Sales Tax HC

Jurisdiction of State GST Department to initiate proceedings for recovery of any nature for the period prior to acceptance of the Resolution Plan under IBC - While passing the impugned orders, the Deputy Commissioner failed to consider the replies of the party and acted with sheer non-application of mind. His conduct deserves to be deprecated. - HC

View Source

← Previous Next →

Jurisdiction of State GST Department to initiate proceedings for ...

High Court Criticizes State GST Department for Ignoring Replies in Pre-Resolution Plan Recovery Proceedings Under IBC.

May 1, 2023

Case Laws VAT and Sales Tax HC

You may also like:

Validity of Assessment Order u/s 143(3) once the Resolution Plan is approved under the Code - CIRP proceedings under IBC - The resolution plan approved by the NCLT is...

Refund of amount paid as pre-deposit with the appeals (along with interest) - Approval of resolution plan under IBC - ex parte assessment orders - Once the tax liability...

The Appellant sought payment of its pre-CIRP dues from the Respondent in a manner different from the approved resolution plan, which provided for payment of pre-CIRP...

Recovery of excise duty, which got extinguished on approval of resolution plan - Section 31(1) of the IBC, 2016 mandates that the resolution plan approved by the NCLT...

Once the resolution plan is approved under the Insolvency and Bankruptcy Code, any outstanding claims, including those under the Gujarat Value Added Tax Act for...

Demand of KGST when the resolution plan was approved - Jurisdiction and applicability of the Insolvency and Bankruptcy Code (IBC) over statutory dues. The court...

HC ruled on the legality of creating additional dues by GST Department after NCLT's Resolution Plan approval. The court held that once a Resolution Plan is approved...

Approval of Resolution Plan - provision for the payment of Provident Fund dues not made - After approval of the Resolution Plan under Section 31, the claims as provided...

The GST Council approved formation of a GoM on restructuring Compensation Cess to examine revenue impacts on states post-GST implementation. Key points: Karnataka raised...

NCLAT affirmed NCLT's jurisdiction to address pre-CIRP dues refund applications under Section 60(5)(c). The tribunal held that all pre-CIRP claims were extinguished upon...

Rejection of application for refund of mandatory statutory obligation pre-deposit with interest - Excess amount then as accepted in the Resolution plant during CIRP...

Maintainability of appeal before ITAT when CIRP proceedings have been initiated - As per section 31 of the Code, resolution plan as approved by the Adjudicating...

HC affirmed tax authority's adjustment of AY 2010-11 refund against pre-existing tax liabilities of corporate debtor. Resolution applicant's claim to refund rejected on...

HC ruled that ex-parte tax assessment against a corporate debtor post-CIRP resolution plan approval is impermissible. The court held that once the NCLT approves a...

NCLAT dismissed an appeal concerning pre-CIRP electricity dues, affirming NCLT's jurisdiction over post-resolution plan disputes under IBC Section 60(5). The Tribunal...

Quick Updates: