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NATIONAL PLYWOOD INDUSTRIES LTD vs. UNION OF INDIA AND ANR., THE COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIBRUGARH
(Gauhati High Court)

Hon'ble Judges:

ACHINTYA MALLA BUJOR BARUA
Pet. Counsel
M Kataki
Res. Counsel
Sc Keyal

Petitioner / Applicant

NATIONAL PLYWOOD INDUSTRIES LTD
Respondent UNION OF INDIA AND ANR., THE COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIBRUGARH
Court Gauhati High Court
State

Assam

Date Feb 17, 2020
Order No.

WP(C) 1059/2020

Citation

2020(2) TAXREPLY 1458
Original Order
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ORDER

Heard Mr. M Kataki, learned counsel for the petitioner and Mr. SC Keyal, learned ASGI appearing for the Union of India. 2. The order dated 15.11.2019 of the Commissioner, GST, Dibrugarh is assailed in this writ petition. By the said order, a requirement for payment of ₹ 1,82,67,651/- on the petitioner M/S National Plywood Industries Limited was confirmed and further a penalty of ₹ 1,82,67,581/- was imposed under Rule 173Q (1) of the Central Excise Rules, 1944. The said order dated 15.11.2019 has been assailed by stating that the petitioner has been held to be a corporate debtor as per the order dated 26.08.2019 of the National Company Law Tribunal, Guwahati and accordingly an order of moratorium had been passed under Section 13 of the Insolvency and Bankruptcy Code, 2016. 3. Mr. SC Keyal, learned ASGI refers to the paragraph 3.2 of the order of the Commissioner dated 15.11.2019 which is extracted as under: “3.2 I find that the Hon’ble National Company Law....

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