Platino Classic Motors India Pvt Ltd Vs Deputy Commissioner of Central Tax
Date: December 17, 2023
Subject Matter
Tax dues cannot be claimed by the Revenue without involving the official liquidator
Summary
The case involves a private limited company that was subjected to insolvency resolution proceedings and subsequently liquidation. During the moratorium period, claims for unpaid service tax, central excise dues, and GST were made by different respond…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner in WP(C).No.7997 of 2023 is the appellant herein aggrieved by the judgment dated 26.10.2023 of the learned Single Judge in the Writ Petition. 2. The brief facts necessary for the disposal of this Writ Appeal are as follows: The appellant is a private limited company. By an order dated 08.03.2021, the National Company L…