# In the matter of Suniel Dhhandhania & Ors. vs. Dr. Vichitra Narayan Pathak

> NCLAT judgment dated 2026-04-16. Citation: TCN-2026-NCLAT-00123. The appeal challenges an order dated 17.04.2024 by the National Company Law Tribunal,…

- **Court:** NCLAT
- **Order date:** 16 Apr 2026
- **Citation:** TCN-2026-NCLAT-00123
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/suniel-dhhandhania-ors-vs-dr-vichitra-narayan-pathak-0d7708be

## Summary

### Background

The appeal challenges an order dated 17.04.2024 by the National Company Law Tribunal, Ahmedabad, in IA No. 652 of 2023 in CP (IB) No. 268 of 2020, under Section 66 of the Insolvency and Bankruptcy Code, 2016. The application moved by the RP was allowed, directing the appellants to contribute Rs. 6,92,679/- to the Society with 12% interest.

## Facts

The Insolvency Process was initiated against the CD/M/s Golden Tobacco Ltd. vide order dated 07.06.2022, in CP (IB) No. 268 of 2020.

Dr. Vichitra Narayan Pathak was appointed as the IRP and later confirmed as RP.

GTC Employees, Co-operative Credit Society Ltd. informed the RP about the deduction of Rs. 6,33,735/- from employees' salaries between September 2021 and May 2022, which was not deposited with the Society.

The Society submitted a claim for the deducted amount and accumulated interest, which was admitted by the RP as other creditors.

The appellants, Suniel Dhhandhania and Pawan Kumar Malsaria, were Executive Directors of the CD and resigned on 17.02.2023 and 23.02.2023, respectively.

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## Issues and analysis

### Issue 1: Whether the appellants are liable under …

**Ratio:** Section 66 of the IBC allows the Adjudicating Authority to direct individuals knowingly

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**Reasoning:** The tribunal considered precedents like Regen Powertech Pvt. Ltd. vs M/s Wind

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**Interpretation:** The tribunal interpreted Section 66 in light of established precedents,

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**Application:** The tribunal found that the appellants' actions of deducting employee salaries

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## Parties

- **Judges:** Mohd. Faiz Alam…; Arun Ba…
- **Appellants:** SUNIEL DHHA…; Pawan Kumar…
- **Respondents:** Golden Tobacco…; Vichitra Narayan…
- **Other parties:** ASHOK VELAMUR…
- **Advocates:** Purti G…; Heena G…; +4 more

## Timeline

- **2024-04-17 — Order Da…**: Order passed by the Adjudicating Authority (National Company Law Tribunal, Ahmedabad-…
- **2022-07-06 — Insolvency Process…**: Insolvency Process was initiated against the CD/M/s Golden Tobacco Ltd. vide order dated…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 66 — Fraudulent trading or wrongful trading](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-66)

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