The NCLT held that a corporate debtor can access its GST Portal Account for filing GST Returns generated after the commencement of the corporate insolvency resolution process ("CIRP") period before clearing the pre-CIRP dues. The NCLT observed that if the access to the GST Portal is blocked, it will be difficult for the corporate debtor to generate bills related to GST. The NCLT also stated that if the corporate debtor is allowed to run on going concern basis then it should be allowed to pay taxes as well. The NCLT also held that the Tax Authorities fall within the ambit of Operational Creditors and they can recover the GST dues, for the period prior to the CIRP, by making a claim to the resolution professional against the corporate debtor as per the provisions of the Insolvency Code.

* MA/1298/2019 in IBA/130/2019, order dated December 05, 2019.

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