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

Last updated: 14 October 2021
Quick Summary
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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Bimal Jain
Published in GST
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