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Payment of tax dues by bank from corporate debtor’s a/c on direction of GST department was violative of section 14

October 13, 2020[2020] 120 taxmann.com 154 (NCLT - Mum.)
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IBC : Where in respect of corporate debtor CIRP was initiated and section 14 moratorium was in force and during said period, Goods and Services Tax Department directed bank in which account of corporate debtor was maintained to pay to it a sum of Rs. 1.23 crore from account of corporate debtor towards State Tax dues and accordingly bank made payment to Goods and Services Tax Department, same was in violation of section 14

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