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of Direction to GST Department for detachment of the properties attached by them, being in the form of 'Finished Goods', raw materials and the machineries belonging to the Corporate Debtor and to hand over to IRP of the Corporate Debtor and lodge the claim with the IRP - It is loud and clear that IB Code is not a debt recovery tool - this Adjudicating Authority is of the considered view, that provisions of section 238 of the IB Code override the Gujarat State GST Act 2017 and Central GST Act 2017 - Tri
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