In a decision pronounced in UltraTech Nathdwara Cement Ltd. v Union of India and others, the Rajasthan High Court has allowed the writ petition by the petitioner company and quashed the demand notices and orders of the Central Goods and Service Tax Department whereby the petitioner ]was called upon to make Goods and Service Tax payments for the period before it took over Binani Cements Ltd. (“Corporate Debtor”), through the resolution plan route under the Insolvency and Bankruptcy Code.
UltraTech HC Court Order
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