# Mr. Hitesh Goel (Liquidator, Anandtex International Private Limited) vs. N/A

> NCLT judgment dated 2026-10-01. Citation: TCN-2026-NCLT-01132. The Corporate Insolvency Resolution Process (CIRP) was initiated against Anandtex International…

- **Court:** NCLT
- **Order date:** 1 Oct 2026
- **Citation:** TCN-2026-NCLT-01132
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-chandigarh/anandtex-international-private-limited-j2fyb

## Summary

### Background

The Corporate Insolvency Resolution Process (CIRP) was initiated against Anandtex International Private Limited, leading to the appointment of Mr. Hitesh Goel as Liquidator and a subsequent liquidation order due to the absence of a resolution plan. The promoters challenged this order before the NCLAT, which directed the Corporate Debtor to remain a going concern and not to sell assets without its permission. A Scheme of Compromise and Arrangement under Section 230 of the Companies Act, 2013, was proposed by the promoters and subsequently sanctioned by the NCLT for the revival of the Corporate Debtor.

## Facts

The Corporate Insolvency Resolution Process (CIRP) was initiated against Anandtex International Private Limited on 20.02.2019.

Mr. Hitesh Goel was appointed as Liquidator by the Tribunal on 06.12.2019.

A liquidation order was passed on 06.12.2019 under Section 33 of the Code due to non-receipt of any Resolution Plan under Section 80 of the Insolvency and Bankruptcy Code.

The promoters of the Corporate Debtor challenged the liquidation order before the Hon'ble NCLAT.

On 22.01.2020, the NCLAT issued notice and directed the Liquidator to ensure the Corporate Debtor remains a going concern and not to sell assets without NCLAT permission.

…

## Issues and analysis

### Issue 1: Whether the application for closure of liquidation process, initially citing Regulation 45(3)(a) …

**Ratio:** A bona fide clerical error in citing a statutory provision does not affect the

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**Reasoning:** The Liquidator clarified that the reference to Regulation 45(3)(a) was an inadvertent

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**Interpretation:** The court interprets the error as a technical one, not impacting the core

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**Application:** The NCLT accepted the clarification, noting that the error was clerical and did

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## Parties

- **Judges:** KHETRABASI…; Yogendra Kumar…
- **Appellants:** Hitesh…; Promoters (of…; +1 more
- **Respondents:** Anandtex Internati…; Naresh Kumar Sood…; +1 more
- **Other parties:** Bank of…; Avon Cottex…; +2 more
- **Advocates:** Yash Pal…

## Timeline

- **2019-02-20 — CIRP Init…**: Corporate Insolvency Resolution Process (CIRP) was initiated against Anandtex…
- **2019-12-06 — Liquidator Appointment…**: Mr. Hitesh Goel was appointed as Liquidator, and a liquidation order was passed under…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 80 — Eligibility for making an application](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-80)

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