Sudarshan Nand Goswami @ S.N. ... vs Union Of India Through Assistant ...
2022 Latest Caselaw 3152 Jhar

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              IN THE HIGH COURT OF JHARKHAND AT RANCHI
                          Cr.M.P. No. 3205 of 2021

        Sudarshan Nand Goswami @ S.N. Goswami
                                                          ...... Petitioner
                                  Versus
        Union of India through Assistant Commissioner, GST and Central Excise
        Division-III, Jamshedpur.
                                                   ...... Opposite Party
                                   ---------

CORAM: HON'BLE MR. JUSTICE SANJAY KUMAR DWIVEDI

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For the Petitioner :-Mr. N.K. Pasari, Advocate For the Opposite Party : Mr. P.A.S. Pati, Advocate .......

06/Dated: 11/08/2022 Learned counsel for the petitioner submits that the company has

already gone liquidated and in view of Section 32A of Insolvency and

Bankruptcy Code, 2016 the entire proceeding and earlier case is required to be

closed. He further submits that so far amount in question is concerned, that

has been reversed. He relied on judgment in the case of P. Mohanraj Vs.

M/s Shah Brothers Ispat Pvt. Ltd. reported in (2021) 6 SCC 258.

Opposite party shall take instruction and assist the Court on the

next date.

Let this matter appear on 13.09.2022.

No coercive step shall be taken against the petitioner, in connection

with Complaint Case No. 2550 of 2017, pending in the Court of learned Special

Court, Eco. Offences, East Singhbhum, Jamshedpur, till the next date.

(Sanjay Kumar Dwivedi, J.) Satyarthi/