Bijoy Prabhakaran Pulipra Vs State Tax Officer
Date: October 7, 2021
Subject Matter
Insolvency Professional cannot usurp the role of the statutory authority under the GST Act to decide the demand of tax
Summary
The Resolution professional committed an error in exercising their power and exercised the powers of GST Authorities under the pretext of Regulation 14 of the Code, which is not sustainable in Law. GST amount is an amount of tax levied under the asse…
1. This Appeal emanates from the Impugned Order dated 28 January 2021 passed by the Adjudicating Authority/National Company Law Tribunal, Kochi Bench, Kochi in MA/205/KOB/2020, seeking clarification about the Order passed in MA/140/KOB/2020 in TIBA/11/KOB/2019, wherein the Adjudicating Authority has passed an order under Section 60(5) of the Insolvency and Bankruptcy Code, 2016 (in short ‘ I…