https://www.taxtmi.com/article/detailed?id=8858 The resolution professional must operate the corporate debtor as a going concern and manage GST compliance for post-commencement transactions; pre-commencement tax dues remain claims of the department as operational creditors. Where portal access is blocked, the debtor cannot generate GST-compliant invoices or discharge current liabilities. The Code's overriding provision, section 238, and the moratorium framework support permitting portal access and acceptance of net GST liabilities for the post-initiation period without requiring payment of pre-admission GST arrears, while preserving departmental claims for prior-period dues. en-us Wed, 18 Dec 2019 10:00:09 +0530 Wed, 18 Dec 2019 10:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8858 The resolution professional must operate the corporate debtor as a going concern and manage GST compliance for post-commencement transactions; pre-commencement tax dues remain claims of the department as operational creditors. Where portal access is blocked, the debtor cannot generate GST-compliant invoices or discharge current liabilities. The Code's overriding provision, section 238, and the moratorium framework support permitting portal access and acceptance of net GST liabilities for the post-initiation period without requiring payment of pre-admission GST arrears, while preserving departmental claims for prior-period dues. Articles Corporate Laws / IBC / SEBI Wed, 18 Dec 2019 10:00:09 +0530 https://www.taxtmi.com/article/detailed?id=8858