This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST Demand Covering Pre-Resolution Period Invalid After NCLT Approval: Bombay HC
Case Law Details
- Case Name
- Patanjali Foods Ltd. Vs Joint Commissioner (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Patanjali Foods Ltd. Vs Joint Commissioner (Bombay High Court)
The Bombay High Court quashed a GST demand notice covering periods both before and after approval of a resolution plan, holding that such composite demands are impermissible once the plan is approved. The Court rejected the revenue’s objection of alternate remedy as inadequate.
Relying on settled Supreme Court law, the Court held that all statutory dues relating to the pre-resolution period stand extinguished upon plan approval. However, it clarified that tax authorities are free to issue a fresh notice and undertake assessment s...
