# In the matter of Bijoy Prabhakaran Pulipra, RP PVS Memorial Hospital Private Limited Vs. State Tax Officer (Works Contract) Company Appeal (AT) (CH)(Ins) No. 42 of 2021

> NCLAT judgment dated 2021-10-07. Citation: TCN-2021-NCLAT-00072. The appeal arises from an order passed by the Adjudicating Authority/National Company Law…

- **Court:** NCLAT
- **Order date:** 7 Oct 2021
- **Citation:** TCN-2021-NCLAT-00072
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/bijoy-prabhakaran-pulipra-rp-pvs-memorial-hospital-private-limited-vs-state-tax-6fd575b5

## Summary

### Background

The appeal arises from an order passed by the Adjudicating Authority/National Company Law Tribunal, Kochi Bench, regarding clarification of an order passed in MA/140/KOB/2020 in TIBA/11/KOB/2019. The Adjudicating Authority had directed the Resolution Professional to file an appeal before the Joint Commissioner, State Sales Tax Department for reassessment of GST amount payable based on audited financial statements. The Resolution Professional sought clarification on whether they had the authority to file an appeal before the Joint Commissioner, GST, and whether any order passed by the Appellate Authority under CGST Act would be binding on the Corporate Debtor during the moratorium period. The Adjudicating Authority concluded there was no error in its earlier order and

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## Facts

The Corporate Insolvency Resolution Process (CIRP) was initiated against PVS Memorial Hospital Private Limited based on an application filed by Dr. N P Kamlesh and M/s OCS Group (India) PRIVATE LIMITED. The application was admitted by NCLT, Kochi Bench on 16.10.2019. The Appellant, Bijoy Prabhakaran Pulipra, was appointed as the Interim Resolution Professional (IRP) and later confirmed as Resolution Professional (RP). The Respondent, State Tax Officer (Works Contract), submitted a claim of ₹ 28,41,59,349.06. The RP revised the admitted claim amount to ₹ 1,06,09,299 after verifying GST claims. The RP stated that the GST Department had erroneously charged GST on the total turnover of the Corporate Debtor without considering relevant notifications. The Respondent filed an

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## Issues and analysis

### Issue 1: Whether the Resolution Professional has the authority under Regulation 13 and 14 of the CIRP …

**Ratio:** Regulation 14 of the CIRP Regulations authorizes the IRP/RP to exercise power where the

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**Reasoning:** The tribunal reasoned that the revision of the GST assessment order was beyond the

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**Interpretation:** The interpretation is that the Resolution Professional's powers are limited to

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**Application:** In this case, the RP revised the GST claim based on information from the

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## Parties

- **Judges:** Venugop…; V. P. S…
- **Appellants:** Bijoy Prabhakaran…
- **Respondents:** PVS Memorial…; State Tax Officer…
- **Advocates:** Bijoy Prabhakaran…; B. Sarath…; +1 more

## Timeline

- **2019-10-16 — CIRP Init…**: CIRP initiated against PVS Memorial Hospital…
- **2019-12-17 — RP Appoin…**: Bijoy Prabhakaran Pulipra…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 60(5) — Adjudicating Authority for corporate persons](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-60)

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