Back
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI, JJ.
Sical Logistics Limited & Anr. - Petitioners
Versus
State Tax Officer, Ghatak 100 (Jamnagar) & Anr. – Respondents
R/Special Civil Application No. 12753 of 2025
Decided On : 19-09-2025
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Nitin Mehta for the petitioners and learned Assistant Government Pleader Ms.Shrunjal Shah for the respondent No.1 and 2.
2. Rule, returnable forthwith. Learned AGP Ms.Shrunjal Shah waives service of notice of rule for respondent Nos.1 and 2.
3. Having regard to the controversy involved which is in narrow compass, with the consent of the learned advocates for the parties, the matter is taken up for hearing.
4. By this petition under Articles 226 and 227 of the Constitution of India, the the petitioner has prayed for quashing and setting aside the Order-in Original dated 21-12-2023 passed under Section 73 of the Gujarat Goods and Services Tax Act, 2017 [‘GST Act’ for short] by the Respondent No. 1, Ghatak 100 (JAMNAGAR) Range 24, Division 11 (JUN) Gujarat, for Financial Year 2017-18, and also challenged the appellate Order dated 25/04/2025 passed by Respondent No. 2 in appeal.
5. Brief facts of the case are that:
5.1 The petitioner-Company is in the business of warehousing services and providing logistics services throughout India. By order dated 10.03.2021 passed by the NCLT, Chennai Bench, the Corporate Insolvency Resolution Process (CIRP) was initiated against the Petitioner-Company.
5.2 It is the case of the petitioner that a Resolution plan submitted by Pristine Malwa Logistics Park Private Limited for the Corporate Debtor came to be approved under Section 31 of the Insolvency and Bankruptcy Code, 2016 vide order dated 08.12.2022 passed by the NCLT, Chennai.
5.3 The National Company Law Tribunal, by order dated 08.12.2022 held as under:
“K . RELINOUISHMENT/WAIVER OF LIABILITIES AND APPROVALS
The Resolution Applicant has inter alia sought for the following reliefs based on provisions of the Code and Regulation 37 of the CIRP Regulations;
| Sr. No | Reliefs And/Or Concessions And Approvals Sought | Orders Thereon |
| 9 | Clause 9.21.1 (I) All actual and potential dues and liabilities under the provisions of any indirect tax laws, including but not limited to, the Central Excise Act, 1944, the Finance Act, 1994 (Service Tax), The Customs Act, 1962 Foreign Trade Policy 2009-14/2015-20, the Central Sales Tax Act, 1956, Respective State Value Added Tax Act, respective State Entry Tax Laws, The CENVAT Credit Rules, 2004, the Central Goods and Services Tax Act, 2017 Integrated Goods and Services Tax Act, 2017 and the respective State Goods and Services Tax Act, 2017 (each as amended from time to time and including the rules made thereunder) including taxes, sales tax deferral liabilities, duties, penalties, interest, fines, cesses, charges, unpaid tax deducted at source or tax collected at source, octroi tax, stamp duty, local body tax, municipal taxes, or other fiscal incentives (including without limitation, the indirect tax dues) whether admitted or not, due or contingent, whether or not set out in the Information Memorandum, Virtual Data Room, or the balance sheets of the Corporate Debtor or the profit and loss account statements of the Corporate Debtor or the asserted or unasserted, crystallised or uncrystallised, known or unknown, secured or unsecured, disputed or undisputed, present or future, in relation to any period prior to the Effective Date or arising on account of the acquisition of control by Resolution Applicant over the Corporate Debtor pursuant to this Resolution Plan shall stand exempted, settled and extinguished. All notices, assessments (whether commenced or not), appellate or other proceedings pending or threatened in relation to the Corporate Debtor, in relation to any period prior to the Effective Date or arising on account of the acquisition of control by Resolution Applicant over the Corporate Debtor pursuant to this Resolution Plan, or on account of the measures contemplated under this Resolution Plan shall stand terminated and withdrawn and the Corporate Debtor shall be exempted from any re- assessment, revision or other proceedings under the provisions of an indirect ta |
Approved resolution plans under IBC extinguish all claims not included, barring any demand for debts incurred prior to the plan's effective date.
The approval of a resolution plan under the IBC extinguishes all prior dues, preventing any demands for those periods.
Once a resolution plan is approved under the Insolvency and Bankruptcy Code, no claims can be pursued for dues prior to that approval, rendering subsequent assessment orders and notices invalid.
The approval of a resolution plan under the Insolvency and Bankruptcy Code extinguishes all prior tax liabilities of a corporate debtor, affirming the legal cleansing effect of the IBC.
Approved resolution plans under the Insolvency and Bankruptcy Code extinguish all pre-CIRP claims not included, including statutory dues from tax authorities.
The approval of a Resolution Plan under the Insolvency and Bankruptcy Code extinguishes all tax liabilities, preventing the issuance of notices under Section 263 of the Income Tax Act.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
