The cancellation of GSTIN will not affect the claim of GST Department – Office of the Deputy/Assistant Commissioner of Central Tax Vs. Mr. Anuj Bajpai, RP of M/s. Ainwesha Engineering & Project Ltd. – NCLT Ahmedabad Bench
February 3, 2023
The applicant filed the claim before Resolution Professional with supporting documents. Resolution Professional verified the claims with books of accounts of corporate debtor and only admitted claims of Rs. 1,37,861/- and Resolution Professional also relied upon the order for cancellation of registration issued on 09.09.2021, wherein, no demand was raised by the applicant. Applicant also relied upon the section 29(3) of CGST Act, 2017, to support his contention that cancellation of GST registration of any company does not affect the existing liability. Therefore, we are of the view that statute itself provides under section 29(3) of the CGST Act, 2017 that mere cancellation of the GST will not affect the existing liability of the person to pay tax and other dues under this Act. So, the cancellation of GST will not affect the claim amount of applicant.
