NCLT Kochi: Rs. 50,000 Cost Levied on GST Department for Violating Moratorium

K. Easwara Pillai Vs Goods and Services Tax Department (NCLT Kochi) Introduction: The National Company Law Tribunal (NCLT) Kochi has delivered a significant judgment in the case of K. Easwara Pillai vs. Goods and Services Tax (GST) Department. The case involves the imposition of a cost of Rs. 50,000 on the GST department for conducting a search and seizure during the moratorium period. This article provides a detailed analysis of the NCLT’s findings, the arguments presented by both sides, and the legal implications of the judgment. Detailed Analysis: The application under section 60(5) o...