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Section 82 of the CGST Act was held to be expressly subject to the Insolvency and Bankruptcy Code, so GST dues did not acquire secured creditor status in CIRP and were to be dealt with under the insolvency waterfall as unsecured operational debt. Rainbow Papers was distinguished because it concerned a different VAT provision without the IBC saving clause. The Tribunal also upheld rejection of an updated tax claim based on liability arising during moratorium, since scrutiny orders could not be passed while moratorium was in force. The appeal was dismissed.
Section 82 of the CGST Act was held to be expressly subject to the Insolvency and Bankruptcy Code, so GST dues did not acquire secured creditor status in CIRP and were to be dealt with under the insolvency waterfall as unsecured operational debt. Rainbow Papers was distinguished because it concerned a different VAT provision without the IBC saving clause. The Tribunal also upheld rejection of an updated tax claim based on liability arising during moratorium, since scrutiny orders could not be passed while moratorium was in force. The appeal was dismissed.
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