2026 (8) TMI 1756

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....53 & 17855 of 2026 - -<br>Insolvency & Bankruptcy<br>Honourable Mr.Justice C. Saravanan For the Petitioner : Mr.D.Selvanayagam For the Respondents : Mr.R.Parthiban Special Government Pleader ORDER The petitioner is before this Court against the impugned order passed by the second respondent under Section 73 of the respective GST enactment for financial year 2022-2023 ie., in respect of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Orders thereon 1 to 26 ........... .......... 27 To provide relief against any tax dues, along with interest and penalty (including all historic disclosed tax dues and undisclosed tax dues, whether assessed or not, whether a demand has been raised or not, whether claimed or unclaimed, admitted or not, crystallized or not, known or unknown, disputed or undisputed, present or future)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... amendment brought to the IBC. The decision rendered by the Hon'ble Supreme Court of India, as cited by the petitioner, in Ghashyam Mishra and Sons Private Limited v. Edelweiss Asset Reconstruction Company Limited [AIR Online 2021 SC 196], will not apply to the facts of the present case. The legal position has also been clarified by this Court at the Principal Bench in W.P.No.17184 of 2024, dated ....