9911796707
TMI Blog2023 (6) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case cannot take any action, which is contrary to resolution plan which has attained finality in view of the order dated 9th March, 2021 passed by NCLT - In the said application, the State Tax Authorities sought to contend that the claims of the Sales Tax Department, should be treated as the claim of a secured creditor and in that regard the adjudicating authority viz. NCLT had committed an error - It is stated that till the date no further steps are taken by the State Government to challenge the said order. In this view of the matter, there appears to be much substance in the contentions as urged on behalf of the petitioners in assailing the actions of the respondents as challenged in the petition. The parties need to be finally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax demand against the petitioners as impugned, which include demands under the Sales Tax Act against petitioner No. 1 for the period prior to petitioner No. 1 being taken over by petitioner No. 2 in the liquidation proceedings, under the orders passed by the NCLT. 3. The primary contention as urged by the petitioner referring to an order dated 9th March, 2021 passed by the NCLT, is to the effect that the respondents have no jurisdiction to raise such demands against petitioner no. 2, being the purchaser of the going concern. In support of such contention, the petitioners have placed reliance on the decision of the Supreme Court in the case of Ghanshyam Mishra Sons Private Limited vs. Edelweiss Asset Reconstruction Company Limited. (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays open to the respondents to take steps to recover the tax dues from the Directors of the erstwhile company, as it stood prior to the same being taken over by the petitioner. 5. The next contention as urged on behalf of the petitioners is that the respondents in the present case cannot take any action, which is contrary to resolution plan which has attained finality in view of the order dated 9th March, 2021 passed by NCLT. 6. Learned counsel for the petitioners has also drawn the Court s attention to the application filed by the Sales Tax Department of the State Government before the National Company Law Appellate Tribunal, Principal Bench, New Delhi, assailing the order dated 9th March, 2021 passed by NCLT. In the said application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition within a period of six weeks from today. 10. Pending the final disposal of the petition, ad-interim orders passed by this Court on 6th July, 2022 shall continue to operate. It is also ordered that the respondents shall not issue any fresh notice against the petitioners. 11. We may however also clarify that the protection as granted by the above interim orders, is necessarily in regard to any tax dues in respect of the period prior to the order dated 9th March, 2021 passed by the NCLT, and such protection shall not be available to the petitioners in respect of any future period. Writ Petition No. 1420 of 2022 12. Insofar as this Writ Petition is concerned, the issues are not different from what has been observed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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