# In the matter of Anil Technoplus Limited IA No.172 of 2021 in C.P. No. (IB) 198 of 2017

> NCLT judgment dated 2021-09-13. Citation: TCN-2021-NCLT-01132. The applicant, State Tax Officer-2, filed an application seeking direction for considering the…

- **Court:** NCLT
- **Order date:** 13 Sept 2021
- **Citation:** TCN-2021-NCLT-01132
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-chandigarh/anil-technoplus-limited-ia-no172-of-2021-in-cp-no-ib-198-of-2017-598cddb9

## Summary

### Background

The applicant, State Tax Officer-2, filed an application seeking direction for considering the unpaid dues as secured dues and consequently to be considered as a secured creditor. The applicant had filed a claim in Form B for Rs. 6,79,42,405/- dated 11.09.2019, with an affidavit sworn on 16.09.2019. The applicant stated that assessment orders under the Gujarat Value Added Tax Act, 2003, and Central Sales Tax Act, 1956, for assessment years 2006-2007, 2013-2014, 2014-2015, 2015-2016, and 2016-2017 were completed in the case of the corporate debtor, with a revised claim of Rs. 64,03,02,634 including interest and principal.

## Facts

The State Tax Officer-2 filed an application seeking to be considered a secured creditor for unpaid dues from Anil Technoplus Ltd. The claim was based on assessment orders under the Gujarat Value Added Tax Act, 2003, and Central Sales Tax Act, 1956, for assessment years 2006-2007, 2013-2014, 2014-2015, 2015-2016, and 2016-2017. The applicant filed a claim in Form B for Rs. 6,79,42,405/- dated 11.09.2019, later revised to Rs. 64,03,02,634. The applicant argued that Section 48 of the Gujarat Value Added Tax Act, 2003, gives the Sales Tax dues the first charge on the defaulter's property. The Resolution Professional (RP) for Anil Technoplus Ltd. contended that Section 238 of the IBC, 2016, overrides other laws and that the government dues are operational debts under

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## Issues and analysis

### Issue 1: Whether the unpaid dues of the applicant should be considered as secured dues, entitling the …

**Ratio:** The ratio is that in situations with conflicting provisions of different Acts, the

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**Reasoning:** The court reasoned that Section 238 of the IBC, 2016, prevails over other laws having

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**Interpretation:** The interpretation is that the IBC, being a subsequent enactment with an

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**Application:** The court applied this ratio to the facts by stating that the IBC, 2016, would

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## Parties

- **Judges:** Madan B.…; Virendra Kumar…
- **Appellants:** State Tax…
- **Respondents:** Anil Technoplus…; Bhupendra Singh…

## Timeline

- **2019-09-11 — Claim Fi…**: The applicant filed the claim in…
- **2019-09-16 — Affidavit…**: The affidavit for the…

## 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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