HC: Calls upon Revenue to examine if pending GST proceedings are covered under ‘moratorium’

Gauhati HC sets-aside order passed by Commissioner noting that Commissioner failed to examine whether ‘proceedings pending before GST authority’ is also a proceeding in a case where an order of Moratorium has been passed by NCLT under the Insolvency & Bankruptcy Code -2016 (IBC/Code); Notes that, assessee challenged the order confirming liability of Rs. 1.83 crores (approx.) along with equal amount of penalty imposed under Rule 173Q (1) of the Central Excise Rules, 19...