# In the matter of Department of State Tax, Through the Dy. Commr. Of State Tax vs. Reliance Communications Ltd. & Anr.

> NCLAT judgment dated 2024-09-19. Citation: TCN-2024-NCLAT-00187. The appeal was filed against an order dated 08.12.2023 passed in I.A. 3928 of 2022 by the…

- **Court:** NCLAT
- **Order date:** 19 Sept 2024
- **Citation:** TCN-2024-NCLAT-00187
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/department-of-state-tax-through-the-dy-commr-of-state-tax-vs-reliance-communicat-69512649

## Summary

### Background

The appeal was filed against an order dated 08.12.2023 passed in I.A. 3928 of 2022 by the National Company Law Tribunal, Mumbai Bench – I, which was filed by the Deputy Commissioner of State Tax. The Corporate Insolvency Resolution Process (CIRP) against the Corporate Debtor commenced on 22.06.2019. The appellant lodged a claim on 24.07.2019 for Rs. 94,97,681/- through `Form-B', and another claim was filed on 15.11.2021 for Rs.6,10,79,816/-, which arose out of an Assessment Order dated 30.08.2021. The claims were not accepted, leading the Appellant to file an I.A. seeking direction to admit the entire claim.

## Facts

The Department of State Tax, through the Dy. Commr. Of State Tax, filed an appeal against Reliance Communications Ltd. & Anr. The Corporate Insolvency Resolution Process (CIRP) against the Corporate Debtor commenced on 22.06.2019. The appellant lodged a claim on 24.07.2019 for Rs. 94,97,681/- through `Form-B', and another claim was filed on 15.11.2021 for Rs.6,10,79,816/-, which arose out of an Assessment Order dated 30.08.2021. The Adjudicating Authority accepted the claim filed in pursuance of the Assessment Order passed prior to the initiation of CIRP but did not accept the claim based on the Assessment Order passed in 2021. The Committee of Creditors (CoC) approved the plan on 02.03.2020. The Adjudicating Authority took the view that the subsequent claim was

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## Issues and analysis

### Issue 1: Whether the Adjudicating Authority erred in rejecting the claim filed by the Appellant after the …

**Ratio:** The Adjudicating Authority has the power to accept or reject claims based on the timing

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**Reasoning:** The Adjudicating Authority took the view that the subsequent claim was filed after the

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**Interpretation:** The legal issue revolves around the interpretation of the Insolvency and

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**Application:** In this specific case, the court applied the ratio that claims filed after the

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## Parties

- **Judges:** Ashok Bh…; Arun Ba…
- **Appellants:** Department of…
- **Respondents:** Reliance Communica…

## Timeline

- **2019-06-22 — CIRP Commen…**: The Corporate Insolvency Resolution Process…
- **2019-07-24 — Claim Lo…**: Appellant lodged a claim for Rs.…

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