# In the matter of The Deputy Commissioner Division-VII, Central GST, Vs. Kiran Shah, RP, Company Appeal (At) (Ins) No. 328 of 2021

> NCLAT judgment dated 2021-09-16. Citation: TCN-2021-NCLAT-00099. The Deputy Commissioner, Central GST, Ahmedabad South, filed an appeal against the order of…

- **Court:** NCLAT
- **Order date:** 16 Sept 2021
- **Citation:** TCN-2021-NCLAT-00099
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/the-deputy-commissioner-division-vii-central-gst-vs-kiran-shah-rp-company-appeal-76fcda51

## Summary

### Background

The Deputy Commissioner, Central GST, Ahmedabad South, filed an appeal against the order of the NCLT, Ahmedabad Bench, which dismissed their application for accepting a belated claim in the Corporate Insolvency Resolution Process (CIRP).

## Facts

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

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## Issues and analysis

### Issue 1: Whether the Resolution Professional was duty-bound to collate claims received after the last date …

**Ratio:** The Resolution Professional is not duty-bound to collate claims that are belatedly

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**Reasoning:** The NCLAT reasoned that **Section 21(1)** of the Code envisages the collation of claims

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**Interpretation:** The court interpreted **Section 21(1)** of the Insolvency and Bankruptcy Code,

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**Application:** Given that the appellant's claim was filed 19 days after the extended deadline,

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## Parties

- **Judges:** Shreesha…; Anant Bijay…; +1 more
- **Appellants:** The Deputy…; Divisio…; +2 more
- **Respondents:** Vicor Stainless…; Kiran…; +1 more
- **Advocates:** Nitya S…

## Timeline

- **March 10, 2021 — NCLT Ord…**: The Learned Adjudicating Authority (NCLT, Ahmedabad Bench) passed an order in IA 747 of…
- **March 12, 2020 — CIRP Commen…**: The main petition, C.P.(IB) 98 of 2020, was admitted, and an Interim Resolution…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 61(1) — Appeals and Appellate Authority](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-61)

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