Search and Seizure of records of Corporate Debtor and issuance summons to Resolution Professional by GST Department during CIRP are violation of mortarium under section 14 of IBC, 2016 – K. Easwara Pillai – RP Mangomeadows Agricultural Pleasure Land Pvt. Ltd. Vs. Goods and Services Tax Department – NCLT Kochi Bench

In this case, GST Department after submitted its claim in CIRP, all of a sudden raided the premises of the Corporate Debtor after issued summon to Suspended Managing Director of the Corporate Debtor. The raid was conducted and seized all the account documents and also sent a summon to the Resolution Professional to appear for an inquiry. The question before NCLT Kochi Bench was whether the search and seizure of records of the corporate debtor and issuance of summons to applicant/resolution profession are violative of mortarium order passed under section 14 of IBC, 2016? Read here landmark decision of the NCLT Kochi Bench.

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