O R D E R

Heard the learned counsel for the petitioner and the learned Additional Advocate General for the respondent at length. By this order, this writ petition is being disposed.

2. The petitioner herein has challenged the impugned notice dated

14.01.2020 in TIN.No.3328124118/2013-14 to 2015-16 and the consequential notice dated 18.08.2020 bearing Ref.No.37/2020/A3 and notice dated

05.09.2020 bearing Ref.No.37/2020/A3.

3. By the impugned notices dated 14.01.2020, 18.08.2020, and

05.09.2020, the petitioner has been called upon to pay tax arrears of Rs.25,26,240/- towards arrears of tax for Assessment Year 2013-2014 and

2015-2016 both under VAT and CST respectively as detailed below : -

4. A dispute arose under the Central Sales Tax Act, 1956, on account of failure on the part of the petitioner to submit necessary Form-C and Form-F.

Therefore, an Assessment Order came to passed on 24.12.2018 for the Assessment Year 2014-2015. There is a mention to the same in Paragraph 17 of the Counter Affidavit filed by the respondent.

5. Copy of the aforesaid Assessment Order seeking to revise the deemed assessment completed in terms of Section 22 of the Tamil Nadu Value Added Tax (TNVAT) Act, 2006, has not been filed along with the typed set of papers either by the petitioner or by the respondent.

6. It is the case of the petitioner that Assessments were deemed to have been completed earlier under Section 22 of Tamil Nadu Value Added Tax (TNVAT) Act, 2006 on 31.10.2015. They were however reversed later. It appears that an assessment order came to be passed on 24.12.2018 for the Assessment Year 2014-2015.

7. The petitioner herein was in arrears of tax both under the Central Sales Tax Act, 1956, & Tamil Nadu Value Added Tax (TNVAT) Act, 2006. It appears that the petitioner had committed default. Therefore, one of the petitioner's Operational Creditor namely M/s.Aries Limited approached the National Company Law Tribunal under Section 9 of the Insolvency and Bankruptcy Code, 2016 read with Rule 6 of the Insolvency and Bankruptcy (Application to Adjudicating Authority) Rules, 2016. One Radhakrishnan Dharmarajan, who was appointed as a Resolution Professional by the National Company Law Tribunal (NCLT), Chennai in CP/682(IB)/CB/2017 in CP/682(IB)/CB/2017.

8. The National Company Law Tribunal (NCLT), Chennai passed an order on 16.07.2018 in CP/682(IB)/CB/2017. Thus, there was a Moratorium in-force with effect from 16.07.2018 under Section 14 of Insolvency and Bankruptcy Code, 2016 read with the Insolvency and Bankruptcy (Application to Adjudicating Authority) Rules, 2016.

9. The National Company Law Tribunal (NCLT), Chennai appointed one Mr. Gopalasamy Ganesh as an Interim Resolution Professional (IRP) in its order dated 16.07.2018 in CP/682(IB)/CB/2017.

10. Pursuant to the aforesaid orders, the Resolution Professional appointed, who was also asked to supervise the implementation of the plan addressed a Letter dated 30.12.2019 to the respondent Commercial Department, wherein, the Resolution Professional has stated as follows : -

"Accordingly, pursuant to the Approved Resolution Plan, the Resolution Applicant is proposing to pay NIL value against (Rs.0.53 Crores due as Sales Tax (Central Sales Tax Act, 1956 & Sales Tax/Vat Act) and all the contingent liabilities and legal cases pending against the Company.

Further any liability crystallizing out of the contingent liabilities or disputed legal cases of the Company or any other unknown or unclaimed liability pertaining to a transaction or incident dating to a period prior to the Insolvency Commencement date or during the corporate insolvency resolution process which does not find a place in the approved Resolution Plan, shall be deemed to have lapsed on the approval of the plan; and the Company shall be deemed to have been duly di