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GST - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Refund of pre-deposit alongwith interest - CIRP - Approval of ...

GST

April 1, 2024

Refund of pre-deposit alongwith interest - CIRP - Approval of Resolution Plan under IBC - Analyzing the insolvency proceedings and the subsequent approval of the resolution plan, the court concluded that the tax liability against the petitioner had been extinguished. Therefore, the rejection of the refund application by the revenue authority was deemed misconstrued and misdirected. The court emphasized the entitlement of the petitioner to the refund, considering the legal precedent established by the Supreme Court regarding resolution plans.

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