https://www.taxtmi.com/caselaws?id=306012 The court held that the proceedings initiated by the respondent under the KGST and CGST Acts against the petitioner during the moratorium period declared under the IBC are to be stayed until the completion of the Corporate Insolvency Resolution Process (CIRP) and lifting of the moratorium. The court clarified that the moratorium period is excluded from the limitation period, allowing the respondent to proceed with actions post-moratorium without being time-barred. The petition was disposed of with these directions, granting liberty to the respondent for future proceedings after the CIRP completion. en-us Thu, 16 Dec 2021 00:00:00 +0530 Thu, 05 Jan 2023 08:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306012 The court held that the proceedings initiated by the respondent under the KGST and CGST Acts against the petitioner during the moratorium period declared under the IBC are to be stayed until the completion of the Corporate Insolvency Resolution Process (CIRP) and lifting of the moratorium. The court clarified that the moratorium period is excluded from the limitation period, allowing the respondent to proceed with actions post-moratorium without being time-barred. The petition was disposed of with these directions, granting liberty to the respondent for future proceedings after the CIRP completion. Case-Laws GST Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306012