Resolution plan and GST recovery stay pending further consideration of whether pre-resolution tax liabilities survive.

Recovery under an order made under the CGST Act was stayed pending further consideration, where the petition raised the effect of an approved resolution plan and the contention that pre-resolution tax liabilities not provided for in the plan cease to survive. The HC granted the respondents time to file a counter affidavit and directed that recovery under the impugned order remain stayed until further orders.

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Issues: Whether recovery pursuant to the impugned order under Section 74 of the Central Goods and Services Tax Act, 2017 should remain stayed pending consideration of the petition, in view of the approved resolution plan and the contention that pre-resolution tax liabilities not provided for in the plan cease to survive.

Outcome: Time was granted to the respondents to file a counter affidavit, and recovery under the impugned order was stayed until further orders.

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