The Kerala High Court has set aside a service tax show cause notice and subsequent Order-in-Original holding that proceedings cannot be initiated or continued against a company after a resolution plan is approved under Section 31 of the Insolvency and Bankruptcy Code, 2016 (IBC).
M/s. Heera Construction Company Pvt. Ltd., (petitioner) represented by its Managing Director, filed a writ petition challenging the show cause notice and the Order-in-Original dated issued by the Commissioner of Central GST and Central Excise. The notices pertained to service tax demands for the financial years 2014-2015, 2015-2016, and 2016-2017.
The company, under Corporate Insolvency Resolution Process (CIRP) since 27.03.2019 as per the…