NCLAT Permits Representation to GST on Confiscated Cigarette Stock

Umesh Garg, Liquidator Indo International Tobacco Ltd. Vs Commissioner, Central GST & Central Excise (NCLAT Delhi) National Company Law Appellate Tribunal (NCLAT) in Delhi has disposed of an appeal filed by Umesh Garg, the liquidator of a corporate debtor, regarding confiscated goods held by the GST Department. The NCLAT’s order, issued on July 31, 2025, directs the liquidator to submit a detailed representation to the GST authorities for the removal or disposal of seized stock from the corporate debtor’s rented premises. The appeal contested an order dated April 3, 2025, from ...