Amit Chopra Vs Superintendent CGST & CEX (NCLT Indore)
NCLT Indore held that Superintendent of CGST is guilty of contempt for non-complying with the direction issued by Adjudicating Authority to refund the amount to Corporate debtor that was recovered during moratorium.
Facts- This Interlocutory Application is filed on 21.01.2024, under Section 60(5) of the Insolvency and Bankruptcy Code, 2016, read with Section 425 of the Companies Act, 2013, read with the Contempt of Courts Act, 1971, by Amit Chopra (the Applicant) Liquidator of M/s Bhagwan Motors Pvt. Ltd. (the Corporate Debtor) against the Superintendent CGST & CEX (the Respondent), for seeking to initiate contempt proceeding with appropriate penalties and costs which will ensure the respondent compliance with Adjudicating Authority orders and will maintain the integrity of judicial system.
Conclusion- The NCLAT in Commissioner of State Tax Department vs Ramchandra Dallaram Chaudhary Liquidator of M/s Anil Ltd. Comp. App. (AT) (Ins) No. 34 of 2024 & I.A. No. 105, 106, 990 of 2024 held that the Tax Department during the moratorium period could determine the tax, interest, fine or any penalty which is due, however, the department could not enforce his claims for recovery or levy of interest on the tax due during the period of Moratorium.
