NATIONAL PLYWOOD INDUSTRIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. M Kataki, learned counsel for the petitioner and Mr. SC Keyal, learned ASGI appearing for the Union of India.

(2.) The order dated 15.11.2019 of the Commissioner, GST, Dibrugarh is assailed in this writ petition. By the said order, a requirement for payment of Rs.1,82,67,651/- on the petitioner M/S National Plywood Industries Limited was confirmed and further a penalty of Rs.1,82,67,581/- was imposed under Rule 173Q (1) of the Central Excise Rules, 1944. The said order dated 15.11.2019 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.

(3.) Mr. SC Keyal, learned ASGI refers to the paragraph 3.2 of the order of the Commissioner dated 15.11.2019 which is extracted as under:.