Approved resolution plans bar GST department from raising new tax demands under Section 73 CGST Act

Approved resolution plans bar GST department from raising new tax demands under Section 73 CGST ActCase-LawsGSTThe HC held that once a resolution plan is approved by the NCLT, the GST department is precluded from raising additional tax demands, as this wo

Approved resolution plans bar GST department from raising new tax demands under Section 73 CGST Act
Case-Laws
GST
The HC held that once a resolution plan is approved by the NCLT, the GST department is precluded from raising additional tax demands, as this would undermine the resolution process. Consequently, the assessment order dated December 29, 2023, issued under Section 73 of the CGST/UPGST Act, 2017 for the 2017-18 tax period, was quashed. The petition was allowed, affirming that p

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