# In the matter of Central Goods and Service Tax Department Vs. Dinkar Tiruvannapuram Venkatasubramanian CA(AT)(Insolvency) 418-2019

> NCLAT judgment dated 2019-04-22. Citation: TCN-2019-NCLAT-00663. The Central Goods and Services Tax Department, Bhiwadi, Rajasthan, filed an appeal against an…

- **Court:** NCLAT
- **Order date:** 22 Apr 2019
- **Citation:** TCN-2019-NCLAT-00663
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/central-goods-and-service-tax-department-vs-dinkar-tiruvannapuram-venkatasubrama-59ceef60

## Summary

### Background

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 filed with a delay of 169 days.

## Facts

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.

## Issues and analysis

### Issue 1: Whether the appellate tribunal has the jurisdiction to condone the delay of 169 days in filing the …

**Ratio:** The appellate tribunal lacks jurisdiction to condone delays beyond the permissible limit

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**Reasoning:** The court explicitly stated that it did not have the jurisdiction to condone the delay of

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**Interpretation:** Sub-Section (2) of Section 61 of the I&B Code sets a limit on the

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**Application:** Given the delay of 169 days, which exceeded the permissible limit under

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## Parties

- **Judges:** S.J. Mukhop…; A.I.S. C…; +2 more
- **Appellants:** Central Goods and…
- **Respondents:** Dinkar Tiruvannapu…
- **Advocates:** Nitya S…; Kiran S…; +1 more

## Timeline

- **2018-08-02 — Order by Adjudicating…**: The Adjudicating Authority (National Company Law Tribunal), Chandigarh Bench, Chandigarh,…
- **2019-04-22 — Order of…**: The National Company Law Appellate Tribunal (NCLAT) dismissed the appeal due to a delay…

## 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)

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