2020 (11) TMI 1073

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..... rder of liquidation being passed by this Adjudicating Authority in the case of Corporate Debtor. The legal position is that on passing of the order of liquidation, the moratorium placed under Section 14 of IBC, 2016 comes to an end. Further, as per provision of Section 33(5) of IBC, 2016, the legal proceedings can be continued against the Corporate Debtor during the course of liquidation. Ther .....

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..... r Section 14 of Insolvency Bankruptcy Code, 2016 (in short IBC, 2016) came into operation. The proceedings under GST laws continued in spite of fact of admission of the Corporate Debtor into CIRP being brought to the notice of GST Authority. This Authority vide order dated 11.05.2018 passed the order of liquidation in the case of Corporate Debtor. Liquidator was appointed. The GST Authority pa .....

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