# Assistant Commissioner of State Tax, Vapi vs. M/s ARCK Resolution Professionals LLP & Anr.

> NCLAT judgment dated 2026-05-11. Citation: TCN-2026-NCLAT-00196. The Assistant Commissioner of State Tax, Vapi (Appellant), challenged an NCLT order approving…

- **Court:** NCLAT
- **Order date:** 11 May 2026
- **Citation:** TCN-2026-NCLAT-00196
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/assistant-commissioner-of-state-tax-vapi-vs-ms-arck-resolution-professionals-llp-i5on3

## Summary

### Background

The Assistant Commissioner of State Tax, Vapi (Appellant), challenged an NCLT order approving a Resolution Plan for Vinergy International Pvt. Ltd. The appellant was treated as an "Operational Creditor" despite claiming "Secured Creditor" status due to a statutory charge under the Gujarat VAT Act for outstanding tax dues. The appellant had initially filed a claim in Form B, marking "N.A." for security interest, but later asserted its secured status, especially after the Resolution Professional filed an application to remove the lien on the Corporate Debtor's bank account.

## Facts

On 09.02.2023, Vinergy International Pvt. Ltd. (Corporate Debtor) was admitted into Corporate Insolvency Resolution Process (CIRP) under Section 7 of the IBC, 2016.

Prior to CIRP, on 03.06.2021, the Assistant Commissioner of State Tax, Vapi, issued a notice under Section 44 of the Gujarat Value Added Tax Act, 2003, creating a lien over the Corporate Debtor's bank account for outstanding tax dues.

On 11.02.2023, the Interim Resolution Professional made a public announcement inviting claims, with the last date being 24.02.2023.

On 22.02.2023, the Assistant Commissioner of State Tax, Vapi, filed a claim in Form B for Rs. 15,65,92,673/- (composite claim of VAT + CST + interest), which was admitted in full by the IRP on 03.05.2023.

…

## Issues and analysis

### Issue 1: Whether the appellant's claim should be treated as a secured debt and if the Sale Tax Department …

**Ratio:** A statutory charge created under a state tax act (like the Gujarat VAT Act) for tax dues

…

**Reasoning:** The court acknowledged that Sec.48 of the Gujarat VAT Act creates a statutory charge for

…

**Interpretation:** The court interpreted the interplay between state tax laws creating specific

…

**Application:** The court applied this by allowing the appellant to be treated as a secured

…

## Parties

- **Judges:** N. Sesha…; Arun Ba…; +1 more
- **Appellants:** Assistant…
- **Respondents:** Vinergy Internatio…; M/s ARCK Resolutio…; +1 more
- **Other parties:** Anil K…
- **Advocates:** Priyam…; Sanjukt…; +5 more

## Timeline

- **2021-06-03 — Lien cre…**: Appellant authority issued a notice under Section 44 of the Gujarat Value Added Tax Act,…
- **2023-02-09 — CIRP Admi…**: Vinergy International Pvt. Ltd. (Corporate Debtor) was admitted into Corporate Insolvency…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 61 — Appeals and Appellate Authority](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-61)

---

This is a preview. The full structured summary, issues, precedents and source judgment are available on CaseEase - Legal Intelligence Simplified: https://caseease.in/cases/ibc/nclat-new-delhi/assistant-commissioner-of-state-tax-vapi-vs-ms-arck-resolution-professionals-llp-i5on3