The writ petitions challenge impugned orders related to tax demands against M/s. Sri Karunambigai Spinning Mills Pvt.Ltd. (SKMPL), which is under liquidation by the National Company Law Tribunal (NCLT). The petitioner, a director of SKMPL, argues that she has no locus standi to represent the company after the liquidation order. The State GST Officers visited SKMPL's premises, seized documents, and issued a show cause notice for recovery of input tax credit and demand of tax for 2018-19. The Official Liquidator did not respond to the notice or appear for hearings, leading to ex parte orders demanding taxes, interest, and penalties against SKMPL. The petitioner fears recovery actions.
Smt.K.Malathi, the petitioner, was a Director of M/s.Sri Karunambigai Spinning Mills Pvt.Ltd. (SKMPL). NCLT ordered SKMPL to be liquidated on 2019-07-09. A.R.Ramasubramania Raja was appointed as the Official Liquidator. On 2020-06-10, State GST Officers inspected SKMPL's premises and seized documents. A show cause notice dated 2020-06-15 was issued under Section 74 of the CGST & SGST Act, demanding recovery of input tax credit and tax for 2018-19. The petitioner, based on legal advice, did not respond to the notice, claiming no locus standi due to the liquidation order. The first respondent informed the Official Liquidator and provided a hearing opportunity, but the Official Liquidator did not respond. Consequently, the first respondent passed ex parte orders
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NCLT ordered M/s.Sri…
State GST Officers…
The writ petitions challenge impugned orders related to tax demands against M/s. Sri Karunambigai Spinning Mills Pvt.Ltd. (SKMPL), which is under liquidation by the National Company Law Tribunal (NCLT). The petitioner, a director of SKMPL, argues that she has no locus standi to represent the company after the liquidation order. The State GST Officers visited SKMPL's premises, seized documents, and issued a show cause notice for recovery of input tax credit and demand of tax for 2018-19. The Official Liquidator did not respond to the notice or appear for hearings, leading to ex parte orders demanding taxes, interest, and penalties against SKMPL. The petitioner fears recovery actions.
Smt.K.Malathi, the petitioner, was a Director of M/s.Sri Karunambigai Spinning Mills Pvt.Ltd. (SKMPL). NCLT ordered SKMPL to be liquidated on 2019-07-09. A.R.Ramasubramania Raja was appointed as the Official Liquidator. On 2020-06-10, State GST Officers inspected SKMPL's premises and seized documents. A show cause notice dated 2020-06-15 was issued under Section 74 of the CGST & SGST Act, demanding recovery of input tax credit and tax for 2018-19. The petitioner, based on legal advice, did not respond to the notice, claiming no locus standi due to the liquidation order. The first respondent informed the Official Liquidator and provided a hearing opportunity, but the Official Liquidator did not respond. Consequently, the first respondent passed ex parte orders
…NCLT ordered M/s.Sri…
State GST Officers…