# In the matter of Department of State Tax vs. Dar Media Pvt. Ltd. & Anr.

> NCLAT judgment dated 2024-02-01. Citation: TCN-2024-NCLAT-00663. The case involves an appeal against an order dated 29.08.2023 passed by the Adjudicating…

- **Court:** NCLAT
- **Order date:** 1 Feb 2024
- **Citation:** TCN-2024-NCLAT-00663
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/department-of-state-tax-vs-dar-media-pvt-ltd-anr-5f3723a0

## Summary

### Background

The case involves an appeal against an order dated 29.08.2023 passed by the Adjudicating Authority in I.A. No.1219 of 2023. The appellant, Department of State Tax, filed a claim in the CIRP of the Corporate Debtor, which was refused by the Resolution Professional. The Adjudicating Authority rejected the appellant's I.A. No.1219 of 2023. The appellant also filed an application (I.A. No.232 of 2024) for condonation of 15 days' delay in filing the appeal.

## Facts

The Department of State Tax filed an appeal against an order passed by the Adjudicating Authority. The appellant's claim was lodged on 06.02.2023 in the CIRP of the Corporate Debtor, after a public announcement was made on 15.05.2022, with the last date for submission of claims being 26.05.2022. The Resolution Professional refused to admit the claim, stating that the application for approval of the Resolution Plan had already been filed before the Adjudicating Authority on 03.02.2023. The resolution plan was approved by the CoC prior to 03.02.2023. The Adjudicating Authority rejected I.A. No.1219 of 2023 filed by the Appellant. The appellant sought condonation of a 15-day delay in filing the appeal.

## Issues and analysis

### Issue 1: Whether the delay of 15 days in …

**Ratio:** Sufficient cause for the delay must be

…

**Reasoning:** The Appellant provided a reason for the delay, stating that time was taken to obtain

…

**Interpretation:** The court interprets the requirement of 'sufficient cause' liberally to ensure

…

**Application:** The court found the cause shown sufficient and condoned the 15-day delay,

…

## Parties

- **Judges:** Ashok Bh…; Barun M…; +1 more
- **Appellants:** Department of…
- **Respondents:** Dar Media Pvt.…

## Timeline

- **2022-05-15 — Public Annou…**: Public announcement was made in…
- **2022-05-26 — Last Date for…**: Last date for submission of claim in…

---

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/department-of-state-tax-vs-dar-media-pvt-ltd-anr-5f3723a0