| Petitioner | Eden Real Estates Pvt. Ltd. & Anr |
| Respondent | The Assistant Commissioner of State Tax, Bhabanipur Charge & Ors. |
| Comment | Whether the provisions of IBC will supersede the provisions of GST. In case the supplier couldn’t pay the tax due to insolvency whether the ITC of the recipient can be held ineligible?
The order was stayed in this judgment. |
| Order no. | MAT 349 of 2024 +
IA No. CAN 1 of 2024 |
| Court | Kolkata High Court |
| Date of judgement | 27.02.2024 |
| Decision in Favour of | Appellant |
Copy of Judgment-
