https://www.taxtmi.com/circulars?id=71278 Before sanctioning a GST or DVAT refund, the proper officer must verify whether insolvency or liquidation proceedings are pending or concluded against the registered person and ascertain the status of departmental dues or claims. Government dues are operational credit under the Insolvency and Bankruptcy Code and require filing of a claim before the insolvency resolution professional or liquidator. Where proceedings exist, refund processing must be undertaken through the zonal in-charge in consultation with the Law and Judicial Branch. DVAT electronic payment files require certification that no such proceeding exists. en-us Wed, 22 May 2024 00:00:00 +0530 Fri, 11 Sep 2026 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71278 Before sanctioning a GST or DVAT refund, the proper officer must verify whether insolvency or liquidation proceedings are pending or concluded against the registered person and ascertain the status of departmental dues or claims. Government dues are operational credit under the Insolvency and Bankruptcy Code and require filing of a claim before the insolvency resolution professional or liquidator. Where proceedings exist, refund processing must be undertaken through the zonal in-charge in consultation with the Law and Judicial Branch. DVAT electronic payment files require certification that no such proceeding exists. Circulars GST - States Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71278