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STATE TAX OFFICER vs. NATIONAL COMPANY LAW TRIBUNAL & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
---
Res. Counsel
K B Arunkumar

Petitioner / Applicant

STATE TAX OFFICER
Respondent NATIONAL COMPANY LAW TRIBUNAL & OTHERS
Court Kerala High Court
State

Kerala

Date May 5, 2023
Order No.

OP(C) NO. 903 OF 2023

Citation

2023(5) TAXREPLY 7472
Original Order
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ORDER

JUDGMENT This is an original petition filed by the State Tax Officer. The grievance of the petitioner is that the claim made by the petitioner before the 2nd respondent liquidator of M/s Albanna Engineering India Pvt Ltd. was rejected on the ground that the same claim was being adjudicated by the Central Authorities under the Central Goods and Services Tax Act (CGST Act). The petitioner challenged the order of the liquidator before the 1st respondent National Company Law Tribunal and the Tribunal by Ext. P6 order rejected the same holding as follows; “We have heard the Learned Government Pleader and the learned counsel for the Respondent/Liquidator. It is found that the Liquidator has already communicated the same issues through email on 10.08.2022, thereafter, this application was filed on 10.10.2022 before this Tribunal. We are therefore, of the view that as the similar matter regarding taxable value of invoices issued of AEIPL is already under adjudication by the Ce....

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