Initiation of proceedings under GST post approval of resolution plan cannot be sustained

Sintex BAPL Limited Vs State of Gujarat & Ors. (Gujarat High Court) Gujarat High Court held that post approval of resolution plan, there could be no occasion whatsoever for department to issue notices. Accordingly, GST notices issued alleging wrong claim of ITC quashed and set aside. Facts- CIRP was initiated against the petitioner and on 17.03.2023, the National Company Law Tribunal passed an order approving the Resolution Plan of the petitioner under the provisions of the IBC. On 29.03.2023, the Resolution Plan was implemented. On 26.07.2024, an intimation u/s. 74(5) of the GGST Act and ...