SREI EQUIPMENT FINANCE LTD. v. ASSISTANT COMMISSIONER, DIV-III CGST & C-EX, NAVI MUMBAI & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
SREI EQUIPMENT FINANCE LTD.
v.
ASSISTANT COMMISSIONER, DIV-III CGST & C-EX, NAVI MUMBAI & ORS.
WRIT PETITION No. 2220 of 2025 dated 16.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Recovery of GST dues post-resolution plan – Resolution plan approved – Department issued SCN raising demand – Petitioner contended once resolution plan approved under Section 31 of IBC all claims not forming part thereof stand extinguished – Statutory dues of Central/State Government or local authority for period prior to approval cannot be recovered – Action of department in issuing notice and passing order contrary to law – Held: Proceedings without jurisdiction – Order quashed.
Represented By:
Counsel for the Petitioner: Parth Badheka, a/w Nikita R. Badheka & Nikhil Mengde
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member