# In the matter of State Tax Officer vs. Shivpriya Infrastructure Pvt. Ltd. & Anr.

> NCLAT judgment dated 2023-07-14. Citation: TCN-2023-NCLAT-00370. The case pertains to an appeal filed against an order dated 18th April 2022. The appeal was…

- **Court:** NCLAT
- **Order date:** 14 Jul 2023
- **Citation:** TCN-2023-NCLAT-00370
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/state-tax-officer-vs-shivpriya-infrastructure-pvt-ltd-anr-6deb464a

## Summary

### Background

The case pertains to an appeal filed against an order dated 18th April 2022. The appeal was e-filed on 14th March 2023. The appellant's counsel stated that the delay in filing the appeal was due to the appellant having to approach the Deputy Commissioner of State Tax for instructions.

## Facts

The State Tax Officer (2) filed an appeal against Shivpriya Infrastructure Pvt. Ltd. & Anr. The appeal was filed against an order dated 18th April 2022, and it was e-filed on 14th March 2023. The appellant's counsel argued that the delay in filing the appeal was due to the need to consult the Deputy Commissioner of State Tax for instructions. The delay in filing the appeal exceeded 10 months, while the permissible delay condonation period under Section 61(2) of the I&B Code, 2016, is only 15 days.

## Issues and analysis

### Issue 1: Whether the delay in filing the appeal can be condoned given the provisions of Section 61(2) of the …

**Ratio:** Section 61(2) proviso of the I&B Code, 2016, stipulates a maximum delay condonation

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**Reasoning:** The court reasoned that the delay in filing the appeal was more than 10 months,

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**Interpretation:** Section 61(2) of the I&B Code sets a strict timeline for condoning delays

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**Application:** Given that the delay was more than 10 months, the court applied the statutory

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## Parties

- **Judges:** Ashok Bh…; Barun M…
- **Appellants:** State Tax…
- **Respondents:** Shivpriya…

## Timeline

- **2022-04-18 — Order Da…**: Order passed against…
- **2023-03-14 — Appeal E-…**: The appeal was…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 61(2) — Appeals and Appellate Authority](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-61)

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