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TMI Blog2023 (11) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... r.T.N.C.Kaushik, AGP (T) for R1, Mr.A.G.Satyanarayana for R2 COMMON ORDER These Writ Petitions have been filed, challenging the impugned orders Nos.33AADCS1886JIZ5/2018-19, dated 28.09.2020 and 33AADCS1886JIZ5/2017-18, dated 28.09.2020 along with summary of Order of even date in Form DRC-07, passed by the first respondent and quash the same as the same being arbitrary, illegal, in violation of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and demand of tax for the year 2018-19. According to the petitioner, she got legal opinion and came to know that she has no locus standi to represent SKMPL after the order of liquidation passed by NCLT and hence, she has not filed any reply to the show cause notice. Thereafter, the first respondent intimated the same to the Official Liquidator/2nd respondent and also provided an opportunity of hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned orders once the Official Liquidator was appointed and unfortunately, the Official Liquidator also failed to appear and file any reply during adjudication of the proceedings by the first respondent and the impugned orders came to be passed ex parte. Therefore, the impugned orders are not sustainable and liable to be set aside. 4. Sections 88(3) of the CGST Act, incorporated the principle of vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the sales tax dues from the Company in liquidation, in such circumstances, a new cause of action would arise to recover the sales tax dues from the Ex.Directors of the Company in liquidation. In the present case, the issue of non-availability of the funds with the Official Liquidator for disbursement of the claims, is yet to be decided. Therefore, at present there is no cause of action arose to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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