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    <title>GST Department Ordered to Release Corporate Debtor&#039;s Assets to IRP; IB Code Prevails Over GST Acts.</title>
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    <description>Direction to GST Department for detachment of the properties attached by them, being in the form of &quot;Finished Goods&quot;, 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</description>
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