# Commissioner of State Tax Department vs. Ramchandra Dallaram Chaudhary Liquidator of M/s Anil Ltd.

> NCLAT judgment dated 2024-05-20. Citation: TCN-2024-NCLAT-00424. The Commissioner of State Tax Department filed an appeal against the order dated 31.10.2023…

- **Court:** NCLAT
- **Order date:** 20 May 2024
- **Citation:** TCN-2024-NCLAT-00424
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/commissioner-of-state-tax-department-vs-ramchandra-dallaram-chaudhary-liquidator-45a85e24

## Summary

### Background

The Commissioner of State Tax Department filed an appeal against the order dated 31.10.2023 passed by the National Company Law Tribunal, Ahmedabad Bench, which rejected the Appellant's application to treat its claim as a Secured Creditor during the liquidation of M/s Anil Ltd. The appeal arises from IA No. 735/NCLT/AHM/2023 in IA No. 435/NCLT/AHM/2023 in CP(IB) No. 66/NCLT/AHM/2017. The Corporate Debtor was admitted into Corporate Insolvency Resolution Process (CIRP) vide order dated 23.08.2017, and a moratorium was imposed. The Resolution Professional published a public announcement on 28.08.2017, inviting claims with a deadline of 06.09.2017. Due to the absence of a resolution, the CoC decided to liquidate the Corporate Debtor, approved by the Adjudicating Authority

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## Facts

The Commissioner of State Tax Department filed an appeal against the Adjudicating Authority's order rejecting its claim as a Secured Creditor during the liquidation of M/s Anil Ltd. The Corporate Debtor was admitted into CIRP on 23.08.2017, and a moratorium was imposed. The Resolution Professional invited claims by 06.09.2017. Due to the absence of a resolution, the CoC decided to liquidate the Corporate Debtor, approved on 25.10.2018. The Appellant claims a first charge under Section 48 of the VAT Act. The Respondent argues that some claims are not covered under VAT Act and that assessment orders for certain periods were passed during the moratorium. The Appellant issued attachment orders on 16.10.2018. The Respondent admitted claims for AY 2007-08 to 2012-13 as

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## Issues and analysis

### Issue 1: Whether the Commissioner of State Tax Department should be treated as a Secured Creditor for its …

**Ratio:** The ratio decidendi hinges on the interpretation and application of Section 53 of the

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**Reasoning:** The tribunal reasoned that the assessment orders for the AY 2013-14 & 2014-15 were

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**Interpretation:** The interpretation involves determining whether Section 48 of the GVAT Act

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**Application:** The tribunal applied the ratio by considering the timeline of events, including

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## Parties

- **Judges:** Rakesh Kuma…; Naresh Sa…; +1 more
- **Appellants:** Commissioner of…
- **Respondents:** Anil…; Ramchandra…

## Timeline

- **2017-08-23 — CIRP Init…**: Corporate Debtor admitted into Corporate Insolvency Resolution Process (CIRP) and…
- **2017-08-28 — Public Annou…**: Resolution Professional published a…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 61(1) — Appeals and Appellate Authority](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-61)

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