Case Law Details
Abhijit Guhathakurta R.P. for 13 Videocon Group Companies Vs. Central Goods & Services Department (National Company Law Tribunal)
Techno Electronics Limited (TEL), one of the Corporate Debtors of VIL Group and registered under GST in the state of Uttarakhand. The CIRP of TEL commenced on August 31, 2018. On 13th November, 2018, the CGST Department issued a show cause notice to TEL stating that TEL’s GSTIN is liable to be cancelled on account of not having filed the GST returns for the period of August, 2017 till September, 2018 as required under Rule 61(5) of the CGST Rules, 2017.
Mr. Divyesh Desai (RP) of TEL at that time sent a letter dated November 29, 2018 to the Respondent informing them of the commencement of the CIRP, the moratorium coming into effect as per the provisions of the Code, also further informing the Respondent that they may file a claim with respect to the amounts due to the Respondent.
TEL was unable to deposit GST in the form of GSTR 3B for the period of August 2017 till August 2018, prior to the commencement of the CIRP.
Due to the design and mechanics of the GST portal, in order to deposit GST on the online GST portal for a particular month, a taxpayer is required to first deposit GST and filed returns for all preceding months.
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