Delhi Baroda Road Carrier Private Limited Through Its Director-Mr. Hargobind Pruthi vs. Office Of Gsto & Anr.
Held
The High Court quashed the demand order as it was passed for a period prior to the approval of the Resolution Plan. The court allowed the writ petition based on a previous judgment.
Facts
The petitioner company challenged an order passed under Section 73 of the CGST Act, 2017, creating a demand for the period 2020-2021. A Resolution Plan for the company was approved later, on 21.02.2022.
Key Issues
Whether a demand under Section 73 of the CGST Act for a period prior to the approval of a Resolution Plan is sustainable.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 10.09.2026
Learned counsel representing the parties are ad-idem that the present Writ Petition is liable to be allowed in terms of the judgment passed by this Court in W.P.(C) 10387/2026 captioned Jaiprakash Air Cargo Complex Import & Anr., decided on 02.09.2026. 2. In view of the consensus arrived at between the parties, the present Writ Petition is allowed and the order dated 23.02.2025 passed by the Respondent No.1 under Section 73 of the Central Goods and Services Tax Act, 2017 creating a demand against the Petitioner Company shall stand quashed, as it relates to the period 2020-2021, whereas the Resolution Plan
The judgment continues below.
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