NCLT Order Prevails Over GST Demand, Even If State Is Not Notified About Pending NCLT Proceedings: Andhra Pradesh High Court

The Andhra Pradesh High Court quashed a GST demand on a company undergoing insolvency proceedings under the National Company Law Tribunal (NCLT), as the state was not notified of the ongoing proceedings. The court ruled that the GST department cannot raise tax demands without considering NCLT’s jurisdiction. This judgment underlines the precedence of NCLT orders during insolvency proceedings and provides clarity on the interaction between GST and insolvency laws.