9911796707
TMI Blog2024 (11) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... as now been suspended. So far as levy of interest and penalty is concerned, it is an admitted position that the petitioner was not served with any show-cause notice as required by section 126 (3) of the Act to provide an opportunity of hearing. Therefore, the impugned order so far as confirms levy of interest and penalty upon the petitioner is concerned, the same is hereby quashed and set aside and the matter is remanded back to the adjudicating authority i.e. respondent No. 2 to issue a fresh show-cause notice to the petitioner so as to enable the petitioner to avail opportunity of hearing as provided under sub-section (3) of section 126 of the GST Act. Such exercise shall be completed within a period of Twelve weeks from the date of recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess (CIRP) were initiated by the National Company Law Tribunal [ NCLT for short], Ahmedabad Bench vide CP (IB) No. 587 of 2018. 3.1 By order dated 27.05.2020, NCLT appointed the respondent No.4 as Interim Resolution Professional (IRP) to manage the company with effect from the date of order under section 9 of the IBC. 3.2 Respondent No.4-IRP failed to obtain the registration of the petitioner as per the Notification No. 11/2020 dated 21.03.2020 issued by the Central Board of Indirect Taxes and Customs (CBIC). Respondent No. 2 issued various communications and Emails, however, the same were not replied by the IRP. The IRP thereafter obtained the fresh GST registration in name of the petitioner for the GST registration 24AACCJ7283K1Z9 w.e.f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty. The petitioner also prayed to refund the tax paid by IRP for the month of November and December, 2020. 3.7 Respondent No.1-appellate authority vide order dated 22.11.2022 disposed of the appeal and rejected the prayers of the petitioner. Being aggrieved, the petitioner has preferred this petition as the GST Tribunal is not formed under the provisions of the GST. 4. Learned advocate Mr. S.J.Rao for the petitioner submitted that the petitioner is entitled to the refund of the amount of GST paid by IRP for November and December, 2020 as the same was again paid by the petitioner in the month of March, 2022 when the management and control of the petitioner was handed over pursuant to the order dated 14.12.2021 passed by the NCLT. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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