NCLT: Allows Corporate Debtor to submit post-insolvency initiation GST returns before clearing past dues

NCLT directs the Asst. Commissioner (ST) & Ors. (‘Respondents’) to allow Kiran Global Chem Ltd. (‘Corporate Debtor’) to access its GST Net Portal account and permit the Resolution Professional (‘RP’) to file Corporate Debtor’s GST returns generated after initiation of corporate insolvency resolution process (‘CIRP’), without insisting upon payment of past GST dues during pre-admission period; States that, if the Corporate Debtor’s GST Portal is blocked...