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Whether the order of moratorium of the National Company Law Tribunal also covers the proceeding pending before the GST authorities under the GST Act 2017.

Levy of GST — The said order dated 15.11.2019 of the Commissioner, GST, Dibrugarh, has been assailed by stating that the petitioner has been held to be a corporate debtor as per the order dated 26.08.2019 of the National Company Law Tribunal, Guwahati and accordingly an order of moratorium had been passed under Section 13 of the Insolvency and Bankruptcy Code, 2016. The aspect as to whether a pending proceeding before GST authority is also a proceeding as provided in Section 14-(1) (a) has not been examined by the Commissioner of GST. Accordingly, the order dated 15.11.2019 is hereby set aside and the matter is remanded back for a fresh consideration by examining the aspect as to whether the order of moratorium of the National Company Law Tribunal also covers the proceeding pending before the GST authorities under the GST Act 2017. — National Plywood Industries Ltd. Vs. Union of India And Anr., The Commissioner Central Goods And Service Tax Dibrugarh [2020] 21 TAXLOK.COM 044 (Gauhati)

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