2023 (2) TMI 359

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....r. Tarun Gulati, Senior Advocate Assisted by Mr. S. Panda, Advocate For the Opposite Parties : Mr. R. Chimanka, Senior Standing Counsel for OP No.3, Mr. T.K. Satapathy, Senior Standing Counsel for OP Nos.2 & 4 ORDER 02. 1. These three writ petitions have been filed challenging the Show Cause Notice (SCN) dated 8th February, 2022 issued by the Directorate General of Goods and Services Tax ....

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....30 days of the receipt of that notice. The present writ petitions were filed some time in July 2022 and were listed first for hearing before this Court on 7th December, 2022, when at the request of learned counsel for the Petitioners, it was listed for today. Throughout this period, there has been no stay of the proceedings pursuant to the impugned SCN. The Court is nevertheless informed by Mr. Ta....

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....(2021) 9 SCC 657, Mr. Gulati urges that none of the present Petitioners could be made liable for the dues of BPSL for a period prior to the period covered by the aforementioned Insolvency Resolution Plan. He submitted that the legal position in this regard has been settled by this Court following the decision of Ghanashyam Mishra (supra) in Ferro Alloys Corporation Ltd. v. State of Odisha AIR 2022....

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....ss any view on any of the contentions raised in these writ petitions at the present stage. 8. Accordingly, the following directions are issued: (i) Each of the Petitioners will file their replies to the impugned SCN positively on or before 1st March, 2023; (ii) The Petitioners are permitted to urge all the pleas available to them in law, including the ones urged in the present....