Permission to the Corporate Debtor to have access to its GST Portal Account to file GST Returns during the period of CIRP and to allow the Applicant to pay the net GST liability from the date of commencement of CIRP till its completion disregarding non-payment of arrears dues of GST for the period prior to commencement of CIRP – T. R. Ravichandran, RP for Kiran Global Chem Limited Vs. The Asst. Commissioner (ST) Kilpauk Assessment Circle & 12 Ors

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