The Central Goods and Services Tax Department, Bhiwadi, Rajasthan, filed an appeal against an order dated August 2, 2018, passed by the Adjudicating Authority (National Company Law Tribunal), Chandigarh Bench, Chandigarh. The appeal was delayed by 169 days. The appellant raised concerns about the treatment of GST and the potential impact of a resolution plan that might ignore the department's claim. The relevance of the delay is that the court considered whether it had the jurisdiction to condone the delay. The relevance of the GST and resolution plan concerns is that the court addressed these issues in its order.

The Central Goods and Services Tax Department, Bhiwadi, Rajasthan, filed an appeal against an order dated August 2, 2018, passed by the Adjudicating Authority (National Company Law Tribunal), Chandigarh Bench, Chandigarh. The appeal was delayed by 169 days. The appellant raised concerns about the treatment of GST and the potential impact of a resolution plan that might ignore the department's claim. The relevance of the delay is that the court considered whether it had the jurisdiction to condone the delay. The relevance of the GST and resolution plan concerns is that the court addressed these issues in its order.