M/s Tehri Iron and Steel Casting Ltd v. Superintendent (A.E.) Central Gst Meerut and 2 others

Chief Justice's Court Case :- WRIT TAX No. - 2041 of 2025 Petitioner :- M/s Tehri Iron and Steel Casting Ltd. Respondent :- Superintendent (A.E.) Central Gst Meerut and 2 others Counsel for Petitioner :- Pooja Talwar, Vinay Sharma Counsel for Respondent :- Priyanka Midha Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J.

It is submitted by learned counsel for the petitioner that the impugned order dated 03.02.2025 has been passed under Section 74 of Central Goods and Services Tax Act, 2017 (for short 'the Act') pertaining to the period July, 2017 to May, 2018.

Submissions have been made that a resolution plan under the Insolvency and Bankruptcy Code, 2016, has been approved by the National Company Law Tribunal, New Delhi Bench pertaining to the petitioner Company.

Further submissions have been made that Hon'ble Supreme Court in Ghanshyam Mishra and Sons Pvt. Ltd. Vs. Edelweiss Asset Reconstruction Co. Ltd. and others : (2021) 9 SCC 657 has laid down that once a resolution plan is under implementation, any liability pertaining to the period, prior to the sanction of the resolution plan unless the same has been provided for in the said plan, would cease and, therefore, the order impugned passed by the respondents cannot be sustained.

Submissions have been made that the petitioner specifically raised the issue in response to the show cause notice, however, the said aspect has not been dealt with.

Learned counsel for the respondents prays for time to file counter affidavit.

Time prayed for is allowed.

Needful may be done within a period of eight weeks.

In the meanwhile and till further orders, recovery pursuant to the order dated 03.02.2025 (Annexure-1 to the writ petition) shall remain stayed. Order Date :- 6.5.2025 AKShukla/SL (Kshitij Shailendra, J) (Arun Bhansali, CJ)