The National Company Law Appellate Tribunal (NCLAT), Chennai Bench ruled that the Resolution Professional (RP) is not empowered to undertake Revision of GST assessment. The appellant, Bijoy Prabhakaran Pulipra is a Resolution Professional who has assailed the NCLT’s order under Section 60(5) of the Insolvency and Bankruptcy Code, 2016 (IBC) holding that there is no error in the Order. The
