# In the matter of Depuy Commissioner, CGST Kalol, Gujarat Vs. Gopala Polyplast Ltd. CA (AT) (Ins) No. 477 of 2021

> NCLAT judgment dated 2021-07-16. Citation: TCN-2021-NCLAT-00180. The Deputy Commissioner, CGST Kalol, Gujrat, filed an appeal against an order dated August 7,…

- **Court:** NCLAT
- **Order date:** 16 Jul 2021
- **Citation:** TCN-2021-NCLAT-00180
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/depuy-commissioner-cgst-kalol-gujarat-vs-gopala-polyplast-ltd-ca-b0145ce1

## Summary

### Background

The Deputy Commissioner, CGST Kalol, Gujrat, filed an appeal against an order dated August 7, 2020, passed in I.A. No. 178 of 2020 in C.P. (IB) No. 08/NCLT/AHM/2019 by the Adjudicating Authority (National Company Law Tribunal), Ahmedabad Bench, approving the Resolution Plan for M/s Gopala Polyplast Ltd. The appellant argued that during the Corporate Insolvency Resolution Process (CIRP) of the Respondent, they filed a claim for outstanding GST dues recoverable from the Corporate Debtor. The claim, dated May 30, 2019, was admitted to the extent of Rs.2,36,67,282/-, but the Resolution Plan approved by the Committee of Creditors only provided Rs.1,18,336/- as full and final settlement.

## Facts

The Deputy Commissioner, CGST Kalol, Gujrat, filed an appeal against the approval of a Resolution Plan for M/s Gopala Polyplast Ltd. The appellant claimed outstanding GST dues of Rs.2,36,67,282/- from the Corporate Debtor, but the Resolution Plan only provided Rs.1,18,336/- for settlement. The appellant argued that this amount was insufficient. The Adjudicating Authority (National Company Law Tribunal), Ahmedabad Bench, had approved the Resolution Plan. The appellant argued that the approved amount was insufficient considering the outstanding claim. The key fact is the discrepancy between the claimed amount and the amount provided in the resolution plan, which forms the basis of the appeal.

## Issues and analysis

### Issue 1: Whether the Resolution Plan approved by the Adjudicating Authority should be interfered with due to …

**Ratio:** Once a resolution plan is duly approved by the Adjudicating Authority, the claims as

…

**Reasoning:** The court relied on the judgment in 'Ghanashyam Mishra and Sons Private Limited vs.

…

**Interpretation:** The legal issue revolves around the binding nature of an approved resolution

…

**Application:** The ratio and reasoning were applied to the specific facts of the case, where

…

## Parties

- **Judges:** A.I.S. C…; Alok Sriv…
- **Appellants:** Deputy Commissione…
- **Respondents:** M/s Gopala…

## Timeline

- **2020-08-07 — Order by Adjudicating…**: The Adjudicating Authority (National Company Law Tribunal), Ahmedabad Bench, passed an…
- **2021-04-13 — Supreme Court…**: The Hon'ble Supreme Court delivered a judgment in the matter of 'Ghanashyam Mishra and…

---

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/depuy-commissioner-cgst-kalol-gujarat-vs-gopala-polyplast-ltd-ca-b0145ce1