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

Last updated: 14 October 2021

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The National Company Law Appellate Tribunal (NCLAT) has ruled that a Resolution Professional (RP) cannot revise GST assessment orders. The NCLAT found that the RP overstepped their authority by attempting to alter GST dues, which is a power reserved for GST authorities. The Tribunal clarified that RPs can only seek clarification on imprecise claims, not adjudicate or revise assessment orders, and any such revision is beyond their legal jurisdiction.

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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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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