GST Demand Set Aside as Authorities Cannot Bypass IBC Mechanism After Liquidation Sale

Rabirun Vinimay Private Limited & Anr Vs Union of India & Ors (Calcutta High Court) The petitioners initially challenged the vires of Notification No. 56 of 2023 – Central Tax, but during the hearing clarified that they were not pressing that prayer. The writ petition was therefore considered only in respect of the remaining prayers, which concerned an order in original dated August 31, 2024 issued under Section 73 of the CGST Act, 2017. Through that order, the Joint Commissioner, CGST and Central Excise, Kolkata North Commissionerate imposed a tax demand of ₹4,28,33,922 along with...