Sical Logistics Limited & Anr. Vs State Tax Officer
Date: September 18, 2025
Court: High Court
Type: Special Civil Application
Judge(s)/Member(s): BHARGAV D. KARIA, PRANAV TRIVEDI
Subject Matter
Unlisted Pre-CIRP GST Dues Get Extinguished Post-Resolution Plan Approval
Summary
The petition is allowed , and the impugned orders demanding GST for Financial Year 2017-18 are quashed and set aside . The High Court held that once a resolution plan is approved by the NCLT under the Insolvency and Bankruptcy Code, 2016 (IBC), all p…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT Heard learned advocate Mr. Nitin Mehta for the petitioners and learned Assistant Government Pleader Ms.Shrunjal Shah for the respondent No.1 and 2. 2. Rule, returnable forthwith. Learned AGP Ms.Shrunjal Shah waives service of notice of rule for respondent Nos.1 and 2. 3. Having regard to the controversy involved which is in narrow compass, with…