CIRP Order Based On GST Dept Letter Neither Addressed To, Nor Received By Corporate Debtor Is Invalid: NCLAT New Delhi

The NCLAT, New Delhi, has ruled that a "CIRP order" passed by an "adjudicating authority based on a GST Department letter," which was "neither addressed to nor received by the corporate debtor," is "invalid." The court's decision, which is a significant victory for the company, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason.