https://www.taxtmi.com/caselaws?id=446738 GST recovery steps affecting a company under insolvency moratorium were directed to be taken before the NCLT, as the Court held that the department should first seek appropriate orders from the insolvency forum. Blocking of the electronic credit ledger and the show cause notice were not finally adjudicated on merits; instead, limited status quo protection was granted for one week to enable the department to approach the NCLT. Any further adjudication or recovery-related action was made subject to the NCLT's directions if the resolution proceedings continued, while the parties' substantive contentions were left open. en-us Wed, 06 Dec 2023 00:00:00 +0530 Wed, 23 Apr 2025 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446738 GST recovery steps affecting a company under insolvency moratorium were directed to be taken before the NCLT, as the Court held that the department should first seek appropriate orders from the insolvency forum. Blocking of the electronic credit ledger and the show cause notice were not finally adjudicated on merits; instead, limited status quo protection was granted for one week to enable the department to approach the NCLT. Any further adjudication or recovery-related action was made subject to the NCLT's directions if the resolution proceedings continued, while the parties' substantive contentions were left open. Case-Laws GST Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446738