High Court Clarifies if GST Proceedings Fall Under IBC Section 14(1)(a) Moratorium; Case Sent for Re-evaluation.

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....Effect of order of Moratorium declared under IBC - proceeding pending before the GST authorities under the GST Act 2017 - the aspect as to whether a pending proceeding before GST authority is also a proceeding as provided in Section 14- (1) (a) has not been examined by the Commissioner of GST - matter restored - HC....