Order Under S. 73 GST Can't Be Passed Against Company In Corporate Insolvency Resolution Process: Allahabad High Court

The Allahabad High Court ruled that Section 73 of the GST Act, which deals with the determination of tax not paid or short-paid, is applicable even during the corporate insolvency resolution process. The court held that the proceedings under Section 73 could continue parallelly with the insolvency process. This decision clarifies the applicability of GST provisions in cases involving corporate insolvency, ensuring that tax authorities can pursue their claims notwithstanding ongoing insolvency proceedings.