Insolvency & Bankruptcy Code: Section 14 Does Not Bar Finalisation Of Assessment, Adjudication Proceedings: Kerala High Court

Insolvency & Bankruptcy Code: Section 14 Does Not Bar Finalisation Of Assessment, Adjudication Proceedings: Kerala High Court

Case: Platino Classic Motors India Pvt. Ltd. v. Deputy Commissioner of Central Tax and Central Excise & Ors.

Coram: Justice Dinesh Kumar Singh

Case No.: W.P.(C) No. 7997 OF 2023

Court Observation: “On the resolution once the reference has been admitted, there is moratorium for recovery of the tax dues but, there is no bar for finalisation of the assessment and adjudication,”

“Therefore, I do not find any substance in the submissions of the Learned Counsel for the petitioner that: since the Official Liquidator was not heard, the order has become bad. It is the petitioner who was issued notice. The representative of the petitioner remained present during the hearing. His reply was also filed in the show cause notice and thereafter the orders in Exhibits P-7 to P-10 has been passed,”.

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Keywords

Insolvency & Bankruptcy Code, Kerala High Court

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