2024 (11) TMI 1208

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....ER 1. Heard Sri Anoop Trivedi, learned Senior Counsel assisted by Sri Ami Tandon, learned counsel appearing on behalf of the petitioner and Sri Nimai Das, learned Additional Chief Standing Counsel appearing on behalf of the State. 2. This writ petition has been filed for the following reliefs :- (i) Issue an appropriate writ, order or direction in the nature of CERTIORARI or any other appropri....

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....tation for determination of tax under Section 73(10) of the CGST/ UPGST Act, 2017 without having any exigency provided under Explanation to Section 168A of CGST/UPGST Act, 2017. (annexed as Annexure No.22 to the present writ petition). (iii) Issue an appropriate writ, order or direction in the nature of MANDAMUS or any other appropriate writ commanding/ directing the Respondents not to recover t....

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....ncome Tax & Anr. in W.P.(C) 9703/2024 dated July 18, 2024 to buttress his argument that once the resolution plan has been sanctioned by the National Company Law Tribunal, other dues that are not part of said plan would extinguish. Furthermore, new liability cannot be created by the tax authorities for prior periods on a company, that is the 'successful resolution applicant'. 4. In light o....