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TMI Blog2022 (3) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the parties. 2. The respective writ petitions have been preferred for the following reliefs: W.P.(T) No. 6631 of 2019 "a. For quashing and setting aside the Notice of Demand contained in Notice No. 4372 dated 28.11.2019 (Annexure- 4) issued by The Office of the Deputy Commissioner of State Tax, Bokaro Circle, Bokaro (Respondent No. 3) directing the petitioner, interalia, to make payment of assessed amount of Rs. 19,83,351/- for the year 2014-15 (CST) by 04.12.2019 or to produce the stay order from the competent Court of Law, failing which, it has been mentioned, that the said amount shall be recovered by issuance of Garnishee Order under section 46 of the Jharkhand Value Added Tax Act, 2005. b. For restraining the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Commissioner of State Tax, Bokaro Circle, Bokaro (Respondent No. 3) directing the petitioner, interalia, to make payment of assessed amount of Rs. 27,68,433/- for the year 2014-15 (VAT) by 04.12.2019 or to produce the stay order from the competent Court of Law, failing which, it has been mentioned, that the said amount shall be recovered by issuance of Garnishee Order under section 46 of the Jharkhand Value Added Tax Act, 2005. b. For restraining the Respondent nos. 1 to 4 from realizing the said amount of Rs. 27,68,433/- for the period 2014-2015 (VAT) as mentioned in the aforesaid Notice No. 4372 dated 28.11.2019 (Annexure-4) and further restraining them from issuance of any Garnishee Order for realization of the same to any person in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period 2011-12 and 2012-14 of the petitioner's company were under challenge in the writ petition being W.P (T) No. 6324 of 2019 and analogous writ petitions for the respective period. The petitioner having lost before this Court went in Special Leave Petition before the Apex Court, which was converted to Civil Appeal No. 7147-7150 of 2020. The Apex Court in a batch of appeals along with Civil Appeals of the petitioners led by Civil Appeal No. 8129 of 2019 Ghanashyam Mishra and Sons Private Limited through the Authorized Signatory Vs. Edelweiss Asset Reconstruction Company Limited through the Director and others judgment dated April, 13 of 2021 (Annexure-8) considered the questions framed under Para-2 thereof extracted hereinbelow: "2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, all such claims, which are not a part of resolution plan, shall stand extinguished and no person will be entitled to initiate or continue any proceedings in respect to a claim, which is not part of the resolution plan; (ii) 2019 amendment to Section 31 of the 1&B Code is clarificatory and declaratory in nature and therefore will be effective from the date on which I&B Code has come into effect; (iii) Consequently all the dues including the statutory dues owed to the Central Government, any State Government or any local authority, if not part of the resolution plan, shall stand extinguished and no proceedings in respect of such dues for the period prior to the date on which the Adjudicating Authority grants its approval under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the resolution plan. Consequentially all the dues including the statutory dues owed to the Central Government, any State Government or any local authority, if any not part of the resolution plan, shall stand extinguished and no proceedings in respect of such dues for the period prior to the date on which the Adjudicating Authority grants its approval under Section 31 could be continued. 7. Learned counsel for the petitioners submits that in view of the position in law settled by the Apex Court and the undisputed state of facts that no claim for realization of tax dues relating to VAT and CST for the assessment period 2014-15 impugned herein was lodged before the resolution professional by the respondent department, such claim stands exti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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