DALMIA CEMENT (BHARAT) LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE. Rule made returnable forthwith and heard the learned counsel for the parties.

(2.) The challenge raised in the present writ petition is to the orders dtd. 31/7/2020 and 31/12/2020 passed by the Joint Commissioner, Central Goods and Services Tax and Central Excise, Nagpur-II, Commissionerate thereby partly allowing the Cenvat Credit availed by the petitioner no.1 and also directing recovery of part of the Cenvat Credit by reversing the same on the ground that the petitioner no.1 was not entitled to the same. The orders under challenge and the period for which the said orders pertain are indicated as under :-

(3.) The principal ground of challenge as raised by the petitioners is that the aforesaid adjudication has been undertaken without such claims being lodged in the insolvency proceedings under the Insolvency and Bankruptcy Code, 2016 (for short, 'the I & B Code') that were pending against the petitioner no.1.