The Assistant Commissioner, Park Street Division, Kolkata South CGST & CX Commissionerate (Appellant) filed an appeal against an order that set aside its claims. The claims were related to dues amounting to Rs.7,22,23,736/- payable by the Corporate Debtor. The Adjudicating Authority (National Company Law Tribunal), Guwahati Bench, Guwahati, passed the initial order. The Appellant's claims were not lodged before the approval of the Resolution Plan. The Appellant sought exemption from filing a certified copy of the impugned order. The court noted that timelines were not adhered to, and the claims were raised after the CIRP conclusion and Resolution Plan approval. The Resolution Plan in respect of the Corporate Debtor was approved by the Adjudicating Authority.

The Assistant Commissioner, Park Street Division, Kolkata South CGST & CX Commissionerate (Appellant) filed an appeal against an order that set aside its claims. The claims were related to dues amounting to Rs.7,22,23,736/- payable by the Corporate Debtor. The Adjudicating Authority (National Company Law Tribunal), Guwahati Bench, Guwahati, passed the initial order. The Appellant's claims were not lodged before the approval of the Resolution Plan. The Appellant sought exemption from filing a certified copy of the impugned order. The court noted that timelines were not adhered to, and the claims were raised after the CIRP conclusion and Resolution Plan approval. The Resolution Plan in respect of the Corporate Debtor was approved by the Adjudicating Authority.