The Kerala GST Department, in its pursuit of efficient insolvency resolution, has recently issued a Standard Operating Procedure (SOP) dated November 21, 2023, under SGST/973/2023-LEGAL3. This SOP specifically addresses cases related to the Insolvency and Bankruptcy Code (IBC), 2016, handled by the National Company Law Tribunal (NCLT). The IBC, enacted in 2016, aimed to consolidate…
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