Tribunals and CommissionsFull Bench(2021) 11 NCLAT CK 0017

Commissioner of Customs & ExciseJaipur �I (Now known as � Principle Commissioner, Central Goods & Service Tax�) vs Ashika Commercial Pvt. Ltd. Through the Resolution Professional Rajesh Kumar Agarwal & Ors

National Company Law Appellate Tribunal · Decided on 8 November 2021

HON’BLE JUDGES
Ashok Bhushan, Chairperson · Jarat Kumar Jain, Member (J) · Dr. Ashok Kumar Mishra, Member (T)
CASE NUMBER
Company Appeal (AT) (Ins) No. 891 of 2021

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Judgment

7 paragraphs · 241 words

Heard Ld. Counsel for the Appellant on I.A. No. 2393 of 2021 an application for condonation of delay. Ld. Counsel for the Appellant submits that the impugned order has passed on 12.08.2020 and the Appeal is filed on 10.11.2020. He further submits that the Hon'ble Supreme Court in the case of suo motu Writ Petition (Civil) No. 03 of 2020 vide order dated 23.03.2020, 06.05.2020 & 10.07.2020 has extended the prescribed period of limitation. The Appeal is filed within extended prescribed period. Therefore, the delay if any may be condoned.

We are of the view that the Appeal is filed within the extended prescribed period of limitation. Thus, there is no delay in filing the Appeal. The Application is disposed off.

We have heard the Ld. Counsel for the Appellant. He drew our attention towards the duties of the Resolution Professional and submits that the Resolution Professional has not collected the information about the tax liability on the Corporate debtor as required under Section 18(1) (a) III & Section 25 (2) (b).

Issue notice.

Ld. Counsel appearing on behalf of Respondent No.1 accept notice. He seeks and is granted two weeks time to file Reply Affidavit.

Issue notice to other Respondents through Speed Post as well as email (Both Mode). Requisites along with process fee be filed within two weeks. Appellant to provide email address of the Respondent.

Let the matter be fixed 'For Admission (After Notice)' on 20th December, 2021.