The Corporate Insolvency Resolution Process ( CIRP ) commenced on March 12, 2020, with the appointment of an Interim Resolution Professional (IRP). A public announcement was made in Form-A, setting March 31, 2020, as the last date for claim submission. Due to the COVID-19 pandemic and national lockdown, the period for accepting claims was extended until June 12, 2020. Even with the exclusion of the lockdown period and an additional 90 days, the last date for claims would have been August 16, 2020. The appellant, The Deputy Commissioner, Central GST, Ahmedabad South, submitted its claim on September 4, 2020, which was significantly beyond the stipulated and extended deadlines. The claim was rejected by the Resolution Professional on September 5, 2020, on the grounds of

The Corporate Insolvency Resolution Process ( CIRP ) commenced on March 12, 2020, with the appointment of an Interim Resolution Professional (IRP). A public announcement was made in Form-A, setting March 31, 2020, as the last date for claim submission. Due to the COVID-19 pandemic and national lockdown, the period for accepting claims was extended until June 12, 2020. Even with the exclusion of the lockdown period and an additional 90 days, the last date for claims would have been August 16, 2020. The appellant, The Deputy Commissioner, Central GST, Ahmedabad South, submitted its claim on September 4, 2020, which was significantly beyond the stipulated and extended deadlines. The claim was rejected by the Resolution Professional on September 5, 2020, on the grounds of