M/S. Patanjali Foods Limited, Nagpur, Thr. Authorized Signatory, Mr. Madhavkumar Vadodariya v. the Joint Commissioner, Cgst and Central Excise, Nagpur-I Commissionerate and Ors.
Case brief
What is this about?
Patanjali Foods Ltd.; Joint Commissioner CGST & Central Excise Nagpur-1; GST composite order 13-1-2025 for period 2017-2022; show cause notice 23-7-2024; insolvency resolution plan approved under section 31(1) IB Code on 04-9-2019; NCLAT appeal rejected 09-12-2019; Ghanshyam Mishra And Sons Pvt. Ltd. v. Edelweiss Asset Reconstruction Company Ltd. (2021) 9 SCC 657; Section 107(6) 10% penalty/pre-deposit on entire amount; impossibility of segregating pre- and post-resolution periods; respondents directed to take instructions on passing fresh segregating order; matter listed 23-4-2025; interim order, no merits decided; Nagpur Bench.
What did the court decide?
Interim directions only: the matter is to be listed on 23-4-2025, and the respondents' counsel is to take instructions by then on whether the respondents are willing to pass an order afresh segregating the aforesaid periods. The petition remains pending; no final relief granted or refused.