# In the matter of
Ruchi Soya Industries Ltd
Vs.
Joint Commissioner of Labour And Class
Cess Assessment Officer, Zone-II Company Appeal (AT) (Ins.) No. 68 of 2022

> NCLAT judgment dated 2022-06-03. Citation: TCN-2022-NCLAT-00437. These appeals were filed by the same appellant, Ruchi Soya Industries Ltd., challenging a…

- **Court:** NCLAT
- **Order date:** 3 Jun 2022
- **Citation:** TCN-2022-NCLAT-00437
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/ruchi-soya-industries-ltd-vs-joint-commissioner-of-labour-and-class-cess-assessm-eff7308a

## Summary

### Background

These appeals were filed by the same appellant, Ruchi Soya Industries Ltd., challenging a common order dated 03.12.2021 passed by the Adjudicating Authority (National Company Law Tribunal), Court-I, Mumbai Bench, in IA Nos. 111/2021, 1418/2021, 2562/2021, and 2577/2021 filed by the Successful Resolution Applicant (SRA). The Corporate Insolvency Resolution Process (CIRP) was initiated against Ruchi Soya Industries Limited by order dated 08.12.2017. The appeals concern demands for labor cess and central excise duties raised by various authorities against the corporate debtor, Ruchi Soya Industries Ltd., after the approval of its resolution plan.

## Facts

The Corporate Insolvency Resolution Process (CIRP) was initiated against Ruchi Soya Industries Limited on 08.12.2017. After the approval of the Resolution Plan, disputes arose regarding demands for labor cess and central excise duties raised by various authorities. In Company Appeal (AT) (Ins.) No. 68 of 2022, a notice dated 24.05.2018 was issued by the Joint Commissioner of Labour and Cess Assessment Officer, claiming that the Appellant had undertaken construction work for an estimated cost of Rs.77,30,030/- and failed to pay the 1% cess. In Company Appeal (AT) (Ins.) No. 69 of 2022, the challenge was to an order dated 03.12.2021 in I.A 2562/2021, with the claim amounts relating to the period 01.01.2013 to 31.03.2015, for which no claim was filed in the CIRP. In

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## Issues and analysis

### Issue 1: Whether claims of operational creditors and statutory authorities, not included in the resolution …

**Ratio:** Once a resolution plan is duly approved by the Adjudicating Authority under Section 31 of

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**Reasoning:** The court relied on the Supreme Court's judgments in “Ghanshyam Mishra & Ors. vs.

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**Interpretation:** The interpretation of Section 31 of the IBC, as clarified by the Supreme Court,

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**Application:** In Company Appeals (AT) (Ins.) Nos. 68, 69, and 71, the respondents had not

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## Parties

- **Judges:** Ashok Bh…; Naresh Sa…
- **Appellants:** Ruchi Soya…
- **Respondents:** Ruchi Soya…; Joint Commissioner…
- **Advocates:** Jayant K.…; Simranjeet…; +6 more

## Timeline

- **2017-12-08 — CIRP Init…**: Corporate Insolvency Resolution Process (CIRP) was initiated against the Corporate…
- **2018-05-24 — Notice for Ces…**: A notice was issued by the Respondent No.1- Joint Commissioner of Labour and Cess…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 63(1-a) — Civil court not to have jurisdiction](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-63)

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