The GST amount is an amount of tax levied under the assessment order as per the GST Act, 2017, claim of the GST Department cannot be edited or reduced by the Resolution Professional – Bijoy Prabhakaran Pulipra RP PVS Memorial Hospital Pvt. Ltd. Vs. State Tax Officer (Works Contract) SGST Department, Kerala State – NCLAT Chennai
NCLAT held that the IRP/RP has revised the admitted claim of the GST Department. The above exercise of revision of the GST assessment order was beyond the jurisdiction of the IRP/RP. It is pertinent to mention that the IRP/RP was not having the adjudicatory power given by the GST Act. Regulation 14 of the CIRP Regulations only authorises the IRP/RP to exercise power where the claim is not precise due to any contingency or other reasons.
The GST amount is an amount of tax levied under the assessment order as per the Goods and Service Act, 2017. It cannot be edited or reduced by the Resolution Professional himself. Even if the IRP/Resolution Professional was aggrieved by the said Order, they should have filed the Appeal under Section 107 of the CGST/SGST Act, 2017, read with Rule 108 of the GST Rules 2017. Any revision of assessment orders also cannot be made under the pretext of Section 238 of IBC. Section 238 of Insolvency and Bankruptcy Code cannot be read as conferring any appellate or adjudicatory jurisdiction in respect of issues arising under other statutes.