# State Tax Officer-3 vs. Arvind Gaudana RP of Vrundavan Ceramics Pvt Ltd

> NCLT judgment dated 2026-09-01. Citation: TCN-2026-NCLT-01007. The State Tax Officer-3 filed an application (IA No. 699 of 2023) before the NCLT, Ahmedabad,…

- **Court:** NCLT
- **Order date:** 1 Sept 2026
- **Citation:** TCN-2026-NCLT-01007
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-ahmedabad/state-tax-officer-3-vs-vrundavan-ceramics-pvt-ltd-zlsn2

## Summary

### Background

The State Tax Officer-3 filed an application (IA No. 699 of 2023) before the NCLT, Ahmedabad, challenging the Resolution Professional's decision to not recognize its claim as a secured creditor of Vrundavan Ceramics Pvt. Ltd. The Applicant asserted its secured creditor status based on a statutory charge over the Corporate Debtor's assets under the Gujarat Value Added Tax Act, 2003, and the Supreme Court's ruling in State Tax Officer v. Rainbow Papers Ltd.

## Facts

IA No. 699 of 2023 was filed on 15.06.2023 by the State Tax Officer-3 under Section 60(5) of the IBC, 2016, in the main Company Petition (IB) No. 561 of 2018.

The State Tax Officer-3 sought recognition of its claim as a secured creditor and an update to the list of creditors, challenging the Resolution Professional's decision dated 23.02.2023.

The Applicant relied on the Supreme Court's judgment in State Tax Officer v. Rainbow Papers Ltd. (Civil Appeal No. 1661 of 2020) to assert its status as a secured creditor.

The Resolution Professional had issued a public announcement for claims, and the State Tax Officer-3 submitted its claim in Form B.

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## Issues and analysis

### Issue 1: Whether the State Tax Officer's claim should be recognized as that of a secured creditor during the …

**Ratio:** The Supreme Court's judgment in State Tax Officer v. Rainbow Papers Ltd. (Civil Appeal

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**Reasoning:** The Applicant (State Tax Officer) argued that based on the Rainbow Papers judgment and

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**Interpretation:** The Rainbow Papers judgment established a precedent for treating government

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**Application:** The Applicant sought to apply this precedent to have its claim recognized as

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## Parties

- **Judges:** SHAMMI…; SANJEEV S…
- **Appellants:** State Tax…
- **Respondents:** Vrundavan…; Arvind Gaudana RP…
- **Other parties:** 13th…; Arvind Ga…
- **Advocates:** Prakash T…; Saurabh R…

## Timeline

- **2020-05-08 — Claim Fi…**: State Tax Officer filed claim in…
- **2021-08-03 — Resolution Plan…**: Resolution plan approved in the 13th…

## 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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