TaxTMI 
TaxTMI 
2021 (1) TMI 1165
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.... CIRP Regulations to file an appeal before the Joint Commissioner, GST, as part of the verification and determination of a claim submitted by the GST department in Form B. b) Issue necessary clarifications to the Applicant as to whether the judgement, decree or order, if any, passed by the Appellate Authority under CGST Act pursuant to the Appeal, against the Corporate Debtor shall be binding on Corporate Debtor when the moratorium declared by the Hon'ble National Company Law Tribunal Bench by virtue of section 14 of the Insolvency and Bankruptcy Code is in effect. c) Issue necessary clarifications to the Applicant as to whether the requirement of the pre-deposit of Rs. 3,79, 64,304/- (Rupees Three Crore Seventy-Nine Lakh Sixty-Four Thousand Three Hundred and Four Only) mandated under Section 107 of the GST Act, shall be prejudicial to the interest of the Corporate Insolvency Resolution Process, as the said Section is inconsistent with Regulation 13 and 14 of the CIRP Regulations due to the overriding effect of Insolvency and Bankruptcy Code, 2016 over the Goods and Service Tax Act, 2017. d) Pass such other order /directions as this Hon'ble Bench ....
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.... by the Corporate Debtor, the Resolution Professional cannot now reduce the amount and that the Resolution Professional has no adjudicatory power in respect of GST claim. 3. After hearing the arguments of both sides, this Tribunal disposed of the IA/140/KOB/ 2020 on 04.11.2020 with the following Order: - "In view of the aforesaid decision of the CoC, the Resolution Professional is directed to immediately, at any rate within two weeks from today, to file an appeal before the Joint Commissioner, State Sales Tax Department with the relevant papers for re-assessing the GST amount payable, based on the audited financial statements for the financial year 2018-19 and also based on the Notification No.9/2017-Integrated TA (Rate) dated 28.6.2017 issued by the Government of India. Needless to mention here that on receipt of the appeal from the Resolution Professional, the Joint Commissioner shall take a decision in the matter, as early as possible, so that the recovery of the GST amount from the Corporate Debtor should not be delayed any further." 4. The Resolution Professional in this MA stated that vide Order dated 16.10.2020, this Tribunal declared moratorium under Se....
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.... Resolution Professional will be inconsistent with Section 238 of I&B Code, 2016. It is also stated that the Corporate Debtor is not operational since May, 2019 and presently the Corporate Debtor is in the state of Corporate Insolvency Resolution Process. Under such circumstances the Resolution Professional is facing practical difficulties in filing appeal before the Joint Commissioner, SGST Department. Therefore, the applicant prays for clarification in the Order passed on 04.11.2021. 8. The Learned Counsel/State Government Pleader appearing for the State Tax Authority (Works Contract) stated that all the assessment orders passed by the assessing authority were before declaration of moratorium by this Tribunal that the claim made by the State Tax Authority belongs to payments in arrears before declaring the moratorium. 9. It is also stated that the Resolution Professional admitted the total claim submitted by the State Tax Department on 18.03.2020 and that the Resolution Professional did not challenge the assessment orders before the Appellate Authority as provided under the statute and the same has become final and chargeable and the said amount of Rs.28,41,59,349.06 cannot....
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....hi to reduce the claim amount based on information given by Mrs.P.V. Mini, Promoter and suspended Manging Director of the Corporate Debtor. Mrs. P.V,Mini had informed the RP that Mr.Jigesh who is the Internal Auditor of the Company was handling the matter and that will be able to provide required information to RP in the matter. The RP recommended to appoint a Chartered Accountant who is specialized in GST to make the revised computation and accept the revised claim amount accordingly. The RP then place the matter before the CoC for their deliberation.", and based on the Notification No.9/2017 Integrated Tax (Rate) by the Government of India dated 28.6.2017. The Health Care Services by clinical establishment is exempted from GST and hence revenue generated under the Head, "In-patient Collections", "Out-Patient Collections" and "Laboratory and Diagnostic Services" being the Health Care Services rendered to admitted Out-patient respectively are not liable to GST. Hence a further clarification as sought for in this MA is not called for as to whether he can file an appeal before the Joint Commissioner GST. Regarding the relief that when moratorium is declared by this Tribunal, the Orde....