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TMI Blog2021 (1) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... view of Section 238 of the IB Code, when there is/ are any inconsistency between IB Code and any other law, IB Code will prevail - Under the facts and circumstances, the application so filed is partially allowed and Respondent No. 1 is hereby, directed to release the property of the Corporate Debtor so attached, in favour of the Liquidator and further directed to claim their dues before the Liquidator. Applicant is hereby directed to file an application before the competent authority i.e. Mamlatdar cum Executive Magistrate, Taluk Seva Sdan, Nr. Vanikar Club, Mehsana for appropriate order, as records are required to be rectified by the revenue authorities for which this Bench has no jurisdiction, relying upon the judgement of Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Abhay N. Manudhane was appointed as Interim Resolution Professional (hereinafter referred as IRP ). 2.2 During the subsistence of moratorium under Section 14 of IB Code, Respondent No. 1 i.e. State Tax Officer, vide its order dated 08.10.2018 attached the raw materials, stock, machinery, factory building and land of the Corporate Debtor, during the period of CIRP in exercise of powers contained under Section 45 of Gujarat Value Added Tax Act, 2003 without taking in to consideration the overriding effect of IB Code in view of Section 238 of IB Code. 2.3 Subsequently, on 12.10.2018, a mutation order was also passed in respect to the creation of charge over factory land and building at block survey no. 123 at Mauje: Heduva (Hanuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and land of the Corporate Debtor. Hence, the Applicant filed this application for removal of attachment. 3. It is a matter of record that the order of attachment passed by Respondent No. 1 during the pendency of CIRP and the same was in continuity during Liquidation period. However, it is clearly stated under Section 33(5) of IB Code, that when a liquidation order has been passed, no suit or other legal proceeding shall be instituted by or against the Corporate Debtor. 4. During the arguments, Applicant relied upon the judgement passed by this Adjudicating Authority in case of- Ritesh Prakash Adatiya Vs. Deputy Commissioner of State Tax (Enforcement) Division-8 Surat, wherein this Bench directed GST department to remove the att ..... X X X X Extracts X X X X X X X X Extracts X X X X
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