9911796707
TMI Blog2023 (6) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Central Goods and Services Tax Act - HELD THAT:- The proceedings before the Central Authorities relate to the provisions of the Finance Act, 1994 and for the period up to June 2017, and not to any claim under the GST Laws, this original petition is disposed off permitting the petitioner to file a fresh application before the 2nd respondent along with a copy of the proceedings of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the claim made by the petitioner before the 2nd respondent liquidator of M/s Albanna Engineering India Pvt Ltd. was rejected on the ground that the same claim was being adjudicated by the Central Authorities under the Central Goods and Services Tax Act (CGST Act). The petitioner challenged the order of the liquidator before the 1st respondent National Company Law Tribunal and the Tribunal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The learned Senior Government Pleader would contend with reference to an order to the order passed by the Commissioner of Central Taxes on 13.03.2023 (ORDER-IN-ORIGINAL No. COC-EXCUS-000- COM-13/2022-23/ST/Commr) that the proceedings before the Central Authorities are in relation to the pre-GST periods and the adjudication was in relation to service tax under the provisions of the Finance A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner and the learned counsel appearing for 2nd respondent and taking into account the submission of the learned Senior Government Pleader that the proceedings before the Central Authorities relate to the provisions of the Finance Act, 1994 and for the period up to June 2017, and not to any claim under the GST Laws, I dispose of this original petition permitting the petitioner to file a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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