Filing of Return, Payment of Tax — Sec 2380 of Insolvency and Bankruptcy code — NCLT directed to allow the Corporate Debtor to have access to its GST Net Portal Account, permit the applicant to file GST Returns of the Corporate Debtor generated after commencement of CIRP without insisting upon payment of past dues of GST during the pre-admission period and accept net GST liability after availing eligible ITC from the date of commencement of CIRP and adjust such GST payment so remitted by the Corporate Debtor towards discharge of GST during the CIRP period. — T. R. Ravichandran, RP Vs. Asst. Commissioner (ST) (NCLT) [2019] 19 TAXLOK.COM 006 (NAPA)