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    <title>2021 (10) TMI 389 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , CHENNAI BENCH</title>
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    <description>The Tribunal dismissed the appeal, holding that the Resolution Professional (RP) exceeded his authority by revising GST claims, emphasizing the RP should have followed the statutory appeal process under the GST Act. The Tribunal confirmed that appellate orders under the CGST Act are binding during the moratorium and upheld the requirement of pre-deposit under the GST Act. The RP was directed to file an appeal before the appropriate GST authority in compliance with statutory mandates.</description>
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      <description>The Tribunal dismissed the appeal, holding that the Resolution Professional (RP) exceeded his authority by revising GST claims, emphasizing the RP should have followed the statutory appeal process under the GST Act. The Tribunal confirmed that appellate orders under the CGST Act are binding during the moratorium and upheld the requirement of pre-deposit under the GST Act. The RP was directed to file an appeal before the appropriate GST authority in compliance with statutory mandates.</description>
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      <pubDate>Thu, 07 Oct 2021 00:00:00 +0530</pubDate>
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