2023 (6) TMI 679

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....Respondents : By Adv K B Arunkumar Advocate Other Present: Smt. Thushara James; SR GP Sri. K.B Arunkumar - R1 JUDGMENT This is an original petition filed by the State Tax Officer. The grievance of the petitioner is that the claim made by the petitioner before the 2nd respondent liquidator of M/s Albanna Engineering India Pvt Ltd. was rejected on the ground that the same claim was being ad....

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....ed, this claim, if considered now by the Liquidator will become duplicate adjudication for the same matter and therefore, the Liquidator is directed to consider this claim as 'De Novo', if the claim before CGST is dismissed." 2. The learned Senior Government Pleader would contend with reference to an order to the order passed by the Commissioner of Central Taxes on 13.03.2023 (ORDER-IN-ORIGINAL....

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....fter the culmination of proceedings before the Central Authorities. It is submitted that the petitioner cannot therefore have any grievance in the matter. 4. Having heard the learned Senior Government Pleader appearing for the petitioner and the learned counsel appearing for 2nd respondent and taking into account the submission of the learned Senior Government Pleader that the proceedings befor....