# In the matter of the Assistant Commissioner, Park Street Division, Kolkata South CGST & CX Commissionerate Vs. Assam Company India Ltd. & Ors. CA (AT) (Ins) No. 153 of 2021

> NCLAT judgment dated 2021-03-04. Citation: TCN-2021-NCLAT-00333. The Assistant Commissioner, Park Street Division, Kolkata South CGST & CX Commissionerate…

- **Court:** NCLAT
- **Order date:** 4 Mar 2021
- **Citation:** TCN-2021-NCLAT-00333
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/the-assistant-commissioner-park-street-division-kolkata-south-cgst-cx-commission-b6b83502

## Summary

### Background

The Assistant Commissioner, Park Street Division, Kolkata South CGST & CX Commissionerate filed an appeal against the order dated 20th January, 2021, passed by the Adjudicating Authority (National Company Law Tribunal), Guwahati Bench, Guwahati, which set aside its claims. 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.

## Facts

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.

## Issues and analysis

### Issue 1: Whether the Resolution Plan was wrongly passed as it …

**Ratio:** A Resolution Plan must be comprehensive and consider all claims before its approval.

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**Reasoning:** The court reasoned that the appellant's claims were not lodged before the approval of the

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**Interpretation:** This issue concerns the timing of claim submission in the context of the

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**Application:** The court applied this principle to the specific facts, noting that the

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## Parties

- **Judges:** Bansi Lal…; Ashok Kumar…
- **Appellants:** The Assistant…
- **Respondents:** Assam Company…
- **Advocates:** Nitya S…; Rakhi Purni…; +2 more

## Timeline

- **2021-01-20 — Impugned Ord…**: Date of the order passed by the Adjudicating Authority (National Company Law Tribunal),…
- **2021-03-04 — I.A. No. 353…**: I.A. No. 353 of 2021 was filed by the Appellant seeking exemption from filing a certified…

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