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Case Law Details

Case Name : Commissioner of Customs (Preventive) Vs General Foods Ltd. (Gujarat High Court)
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Commissioner of Customs (Preventive) Vs General Foods Ltd. (Gujarat High Court)

The Gujarat High Court recently addressed the implications of insolvency proceedings on customs claims in the case of Commissioner Of Customs (Preventive) Vs General Foods Ltd. The court’s decision highlights the significant impact of the Insolvency and Bankruptcy Code (IBC) Sections 31 and 32A on ongoing tax appeals. This article delves into the details of the case, the questions of law involved, and the court’s reasoning behind its ruling.

The case arose from an order dated April 4,

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