https://www.taxtmi.com/caselaws?id=389766 The Tribunal allowed the Corporate Debtor access to its GST Portal Account during the Corporate Insolvency Resolution Process (CIRP) to file GST Returns and pay the net GST liability without clearing past dues. Tax authorities could claim pre-admission period dues under the Insolvency and Bankruptcy Code, with the Resolution Professional not obligated to pay pre-admission dues before accepting tax liabilities arising during CIRP. The judgment emphasized the IBC's supremacy over other laws, directing all Respondents to permit the Corporate Debtor to manage its GST obligations from the initiation of CIRP. en-us Thu, 05 Dec 2019 00:00:00 +0530 Tue, 17 Dec 2019 14:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389766 The Tribunal allowed the Corporate Debtor access to its GST Portal Account during the Corporate Insolvency Resolution Process (CIRP) to file GST Returns and pay the net GST liability without clearing past dues. Tax authorities could claim pre-admission period dues under the Insolvency and Bankruptcy Code, with the Resolution Professional not obligated to pay pre-admission dues before accepting tax liabilities arising during CIRP. The judgment emphasized the IBC's supremacy over other laws, directing all Respondents to permit the Corporate Debtor to manage its GST obligations from the initiation of CIRP. Case-Laws Insolvency and Bankruptcy Thu, 05 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389766