NCLAT: Revision of GST assessment is beyond jurisdiction of RP, not sustainable in law

Bijoy Prabhakaran Pulipra Vs State Tax Officer, SGST (NCLAT) Bijoy Pulipra (Appellant) filed an appeal impugning Order dated January 28, 2021 passed by the National Company Law Tribunal (NCLT), Kochi Bench in MA/205/KOB/2020 in MA/140/KOB/2020 in TIBA/11/KOB/2019. Wherein, the NCLT had passed an order under Section 60(5) of the Insolvency and Bankruptcy Code, 2016 (IBC) holding that there is no error in the Order in MA/140/KOB/2020. The Appellant therefore, sought clarification on the same from the National Company Law Appellate Tribunal (“NCLAT”), Chennai. NCLAT dismissed the appeal filed...