PATNA, India, May 17 -- Patna High Court issued the following judgment on April 18:
The petitioner; a Company registered under the Companies Act, 1956 is now subjected to a Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code, 2016 (for brevity 'IBC'). In the two writ petitions, the petitioner challenge the demand raised under the Bihar Goods and Services Tax Act, 2017 (for brevity 'BGST Act') for the assessment years 2020-21 and 2022-23; as having been extinguished for reason of the State Tax Authorities not moving the National Company Law Tribunal (for brevity 'NCLT') for inclusion of their demand in the resolution plan, as a debt payable by the Company-a Corporate Debtor under the IBC.
2. Mr. Gopal J...