NCLAT: Revision of GST assessment is beyond the jurisdiction of RP, not sustainable in law


Last updated: 14 October 2021

Court :
NCLAT Chennai

Brief :
In Bijoy Prabhakaran Pulipra v. State Tax Officer, SGST [Company Appeal (AT) (CH)(Insolvency) No. 42 of 2021 dated October 07, 2021], Bijoy Pulipra ("the Appellant") filed an appeal impugning Order dated January 28, 2021 passed by the National Company Law Tribunal ("NCLT"), Kochi Bench in MA/205/KOB/2020 in MA/140/KOB/2020 in TIBA/11/KOB/2019. Wherein, the NCLT had passed an order under Section 60(5) of the Insolvency and Bankruptcy Code, 2016 ("IBC") holding that there is no error in the Order in MA/140/KOB/2020. The Appellant therefore, sought clarification on the same from the National Company Law Appellate Tribunal ("NCLAT"), Chennai.

Citation :
Company Appeal (AT) (CH)(Insolvency) No. 42 of 2021 dated October 07, 2021

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Bimal Jain
Published in GST
Views : 150

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