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State Of Gujarat vs Essar Steel Ltd on 22 October, 2019

In the case of State of Gujarat Vs. Essar Steel Ltd. (supra), Hon'ble Gujarat High Court directed refund of pre- deposit on acceptance of the appeals and decided the issue in favour of the assessee. In the present case, though the appeals have not been accepted, but an analogous situation has been created with acceptance of the Resolution Plan and extinguishment of all debts/liabilities of the sick unit towards the statutory creditor, i.e. the State Government/Commercial Taxes Department.
Supreme Court - Daily Orders Cites 0 - Cited by 6 - Full Document

Ultra Tech Nathdwara Cement Ltd vs Union Of India on 7 April, 2020

The petitioner questioned validity of the demand notices issued by the CGST Department in relation to the period prior to the transfer date on which the petitioner took over the company M/s Binani Cement Ltd. in proceedings under the IBC, 2016 by filing a Writ Petition No.9480/2019 (Ultra Tech Nathdwara Cement Ltd. Vs. Union of India & Ors.), which was accepted by this court vide order dated 07.04.2020 by making the following observations :-
Rajasthan High Court - Jodhpur Cites 8 - Cited by 23 - Full Document
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