# NPV Insolvency Professional Pvt. Ltd Through Its Director Atul Tandon IRP of Mehsana Dairy and Food Products Ltd vs. Uttar Gujarat Vij Company Limited

> NCLT judgment dated 2026-09-18. Citation: TCN-2026-NCLT-01146. NPV Insolvency Professional Pvt. Ltd, as the Interim Resolution Professional (IRP) of Mehsana…

- **Court:** NCLT
- **Order date:** 18 Sept 2026
- **Citation:** TCN-2026-NCLT-01146
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-ahmedabad/mehsana-dairy-and-food-products-limited-a94s7

## Summary

### Background

NPV Insolvency Professional Pvt. Ltd, as the Interim Resolution Professional (IRP) of Mehsana Dairy and Food Products Limited (Corporate Debtor), filed an Interlocutory Application (IA) seeking directions against Uttar Gujarat Vij Company Limited (Respondent), an electricity supplier. The Corporate Debtor is undergoing Corporate Insolvency Resolution Process (CIRP) which commenced on 25.06.2026. The IRP alleged that the Respondent threatened to disconnect electricity supply for pre-CIRP dues, despite electricity being an essential service under Section 14 of the IBC. To prevent irreparable loss to perishable inventory (valued at Rs. 60-70 lakhs) and ensure the Corporate Debtor remained a going concern, the IRP was compelled to pay Rs. 26,40,809.54 for pre-CIRP

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## Facts

An Interlocutory Application (IA/1230(AHM)2026) was filed on 29.07.2026 under Section 60(5) of the IBC 2016 read with Rule 11 of the NCLT Rules, 2016.

The application sought directions for the Respondent to refund Rs. 26,40,809.54 to the Corporate Debtor's account or adjust it in upcoming electricity bills, file a claim for pre-CIRP dues, and maintain electricity supply.

The application under Section 9 of the IBC for initiation of CIRP against Mehsana Dairy and Food Products Limited (Corporate Debtor) was admitted on 25.06.2026, and NPV Insolvency Professional Pvt. Ltd was appointed as the Interim Resolution Professional (IRP).

A public announcement in Form-A was made on 28.06.2026, inviting claims from creditors.

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## Issues and analysis

### Issue 1: Whether the Respondent (electricity supplier) can disconnect electricity supply to the Corporate …

**Ratio:** No, essential services like electricity supply cannot be interrupted or discontinued for

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**Reasoning:** Sections 14(2) and 14(2-A) of the IBC, along with Regulation 32 of the CIRP Regulations,

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**Interpretation:** The moratorium under Section 14 of the IBC is a statutory bar against actions

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**Application:** The Respondent's attempt to disconnect electricity supply to Mehsana Dairy and

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## Parties

- **Judges:** SHAMMI…; SANJEEV S…
- **Appellants:** NPV Insolvency…
- **Respondents:** Mehsana Dairy and…; Uttar Gujarat Vij…
- **Other parties:** Atul Ta…; Director of…
- **Advocates:** Narendra…; Chinmay G…

## Timeline

- **2024-04-18 — Electricity Supply…**: Electricity supply arrangement executed…
- **2025-04-01 — Supreme Court…**: Supreme Court decision in Rakesh Bhanot Vs. M/s. Gurudas Agro Private Ltd., Criminal…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 60(5) — Adjudicating Authority for corporate persons](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-60)

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