State Tax Officer v. Besto Tradelink Ltd

Where State Tax Department filed claim in CIRP process for GST dues asserting secured creditor status under CGST Act, 2017, section 82 of CGST Act cannot override priority mechanism under IBC and statutory charge does not grant secured status in insolvency, and further, department’s conduct of not objecting during resolution process coupled with full implementation of Resolution Plan rendered challenge to treatment of its claim as unsecured devoid of merit