2020 (12) TMI 1215

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....;AND CHOCKAUNGAM THIRUNAVUKKARASU, JJ. Applicant: Ms. Kotwal, Advocate ORDER The instant application is filed under Section 33(5) of the Insolvency and Bankruptcy Code, 2016, with a prayer to pass directions upon respondent no.2 to defreeze A/c No. 08432090000149 held in the name of the Corporate Debtor at Kotak Mahindra Bank Ltd., situated at Vadodara. It is matter of record that, the Corpora....

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.... Section 44 of the Gujarat Value Added Tax Act, 2003 (GVAT Act) dated 01.09.2020. However, on receipt of the said notice, the applicant has not responded, i.e. within seven days from the date of receipt of the notice, as stipulated in the notice itself. It is the prime duty of the liquidator to apprise the competent authority of the State Tax office, Vadodara, about the present status and give ap....