2025 (5) TMI 225

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....s. Kusalava Batteries Private Limited, had been liquidated. It appears that the taxes and the penalty levied, against this company, could not be recovered during the liquidation process. 3. The 1st respondent in all these Writ Petitions had issued notices to the petitioners, calling upon them to remit the amounts set out in the notices, on the ground that the petitioners are directors in the liquidated company and would be liable to pay the dues of such company, by virtue of Section 88 of the Central Goods and Services Tax, 2017 [for short "the CGST Act"]. 4. The details of the orders of assessment, notices of demand and the amounts claimed in each of the Writ Petitions, against the petitioners are given below:- S.No. Writ Petit....

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....10,114/-. 5. 18019 of 2024 Mr. Chukkapalli Chakravarthi, Former Director, M/s Kusalava Batteries Private Limited, Residing at: H. No.40-15/2-10, Brindavan Colony, Labbipet, Vijayawada, Andhra Pradesh, India - 520008. OIO No: GUN-EXCUS-000-COM-003-20-. 21., Dated 20.11.2020. O.C.No.127/ 2024, dated 24.07.2024. Rs. 39,02,10,114/- 6. 18024 of 2024 Mr. Chukkapalli Ramakrishna Prasad, Former Director, M/s. Kusalava Batteries Private Limited, Residing at: D.No.60-28-3, Vasireddy Sivaramakrishnayya Street, Gayatri Nagar, Vijayawada, A.P. OIO No: GUN-EXCUS-000-COM-003-20-21., Dated 20.11.2020. O.C. No. 127/ 2024, dated 24.07.2024. Rs. 39,02,10,114/- along with Personal liability of Rs. 1,30,00,000/- 5....

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....r affidavits filed by the respondents contending that the Writ Petitions are not maintainable in as much as the petitioners have availed of the alternative remedy of the appeal. Apart from this, it is contended that the provisions of Section 88 of the CGST Act, can be used for recovery of dues under the Act, 1944 also. Sri Kunuku Durga Prasad, Learned Standing Counsel appearing for the official respondents reiterates the contentions. 9. Sri Karan Talwar, learned counsel for the petitioners would contend that three reliefs were sought in the Writ Petitions. He would submit that third relief relates to the order-in-original passed, under the Act, 1944. He submits that these appeals had been filed against these orders before the CESTAT unde....

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...., shall, within thirty days after his appointment, give intimation of his appointment to the Commissioner. (2) The Commissioner shall, after making such inquiry or calling for such information as he may deem fit, notify the liquidated within three months from the date on which he receives intimation of the appointment of the liquidated, the amount which in the opinion of the Commissioner would be sufficient to provide for any tax, interest or penalty which is then, or is likely thereafter to become, payable by the company. (3) When any private company is wound up and any tax, interest or penalty determined under this Act on the company for any period, whether before or in the course of or after its liquidation, cannot be r....

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....titution), the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955), the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), and the Central Excise Tariff Act, 1985 (5 of 1986) (hereafter referred to as the repealed Acts) are hereby repealed. (2) The repeal of the said Acts and the amendment of the Finance Act, 1994 (32 of 1994) (hereafter referred to as "such amendment" or "amended Act", as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not- (a) revive anything not in force or existing at the time of such amendment or repeal; or (b) affect ....

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....ed; (f) affect any proceedings including that relating to an appeal, review or reference, instituted before on, or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed. (3) The mention of the particular matters referred to in sub-sections (1) and (2) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897) with regard to the effect of repeal." 15. Section-174 (2) (e) of the CGST Act, provides for institution or continuation of the proceedings to recovery of tax, surcha....