Central Goods And Service Tax ... vs Dinkar Tiruvannapuram ...

Central Goods and Services Tax Department ...Appellant

Vs

Dinkar Tiruvannapuram Venkatasubramanian ....Respondent

Present: For Appellant: Mr. Nitya Sharma, Standing Counsel. For Respondent: Ms. Kiran Sharma, C. S. with Ms. Niharika Sharma, Advocate.

ORDER

22.04.2019: This appeal has been preferred by 'Central Goods & Service

Tax Department, Bhiwadi, Rajasthan' against order dated 2nd August, 2018

passed by the Adjudicating Authority (National Company Law Tribunal),

Chandigarh Bench, Chandigarh.

2. Learned counsel appearing on behalf of the Appellant submits that the

observation made with regard to the GST cannot be dealt with the manner as

has been dealt in the present case. It is to be made online.

3. In view of the fact that the appeal has been preferred by the Appellant after

delay of 169 days, we have not jurisdiction to condone the delay in view of

Sub-Section (2) of Section 61 of I&B Code.

4. However, this order will not come in the way of the Appellant to raise any

issue if resolution plan is approved ignoring the department's claim or to raise -2-

its claim before the liquidator, if order of liquidation is passed by the Adjudicating

Authority.

4. So far it relates to return of GST, the department should accept the same,

if it is submitted, in terms of the order dated 2nd August, 2018 passed by the

Adjudicating Authority, failing which the department may pass appropriate order

in accordance with law. Appeal is dismissed being not maintainable but with

aforesaid observation. No costs.

[Justice S. J. Mukhopadhaya] Chairperson

[Justice A. I. S. Cheema] Member (Judicial)

(Kanthi Narahari) Member (Technical) am/gc

Company Appeal (AT) (Insolvency) No. 418 of 2019