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2023 (9) TMI 709 - HC - VAT and Sales TaxLegality of impugned recovery notice - proceedings initiated against the Petitioner before the National Company Law Appellate Tribunal (NCLAT) and substantive order dated 15th October 2018 passed by the NCLAT - HELD THAT - All the materials are required to be considered by the designated officer and the officer to take a decision whether the impugned notice dated 28th June 2021, in the peculiar facts and circumstances of the case and in view of the order passed by NCLAT, needs to be withdrawn. The Petitioner's detailed representations are required to be considered in accordance with law. The Assistant Commissioner of State Tax are directed to hear the Petitioner on the Petitioner s representation dated 6th July 2021 (Exhibit- D ) and the representation dated 28th April 2023 (Exhibit - H ) and pass a reasoned order, considering as to whether the impugned action under the impugned notice ought to be withdrawn - petition disposed off.
Issues involved: Challenge to recovery notice under Section 33 of MVAT Act based on NCLAT order and Insolvency & Bankruptcy Code provisions.
Summary: The petition challenges a recovery notice dated 28th June 2021 issued under Section 33 of the MVAT Act. The petitioner argues that the notice is illegal due to proceedings before the NCLAT and an order passed by the NCLAT staying actions against the company and its group companies. The petitioner also cites Section 14 of the Insolvency & Bankruptcy Code, 2016 to support the claim that the notice should be considered illegal in light of NCLAT orders. Upon review, it is noted that the notice seeks to recover specific amounts for the periods 2011-2012 and 2015-2016. The petitioner claims to have partly paid the amount for 2011-2012, questioning the validity of the notice for that period. Additionally, the petitioner has submitted detailed representations to the Assistant Commissioner of State Tax, highlighting the NCLAT proceedings and requesting withdrawal of the notice. The respondents have filed a claim against the petitioner for a substantial amount covering multiple periods. In light of the above, the court directs the Assistant Commissioner of State Tax to consider the petitioner's representations and make a reasoned decision on whether the impugned action should be withdrawn. The decision is to be made within four weeks, with all contentions of the parties kept open. The petition is disposed of with no costs, and it is emphasized that any deposits made should be handled appropriately, including lifting of attachment if necessary.
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