# In the matter of Brewberry Hospitalities Pvt. Ltd. IA 769 of 2020 in CP(IB) 107-NCLT-AHM-2019

> NCLT judgment dated 2020-12-04. Citation: TCN-2020-NCLT-00152. The case involves an application filed by the liquidator of Brew Berry Hospitalities Pvt Ltd…

- **Court:** NCLT
- **Order date:** 4 Dec 2020
- **Citation:** TCN-2020-NCLT-00152
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-chandigarh/brewberry-hospitalities-pvt-ltd-ia-769-of-2020-in-cpib-107-nclt-ahm-2019-a4f58208

## Summary

### Background

The case involves an application filed by the liquidator of Brew Berry Hospitalities Pvt Ltd under Section 33(5) of the Insolvency and Bankruptcy Code, 2016, seeking directions to defreeze a bank account held in the name of the Corporate Debtor. The account was attached by the Assistant Commissioner of State Tax, Vadodara, preventing the liquidator from operating it and meeting liquidation expenses.

## Facts

The liquidator of Brew Berry Hospitalities Pvt Ltd filed an application to defreeze a bank account of the Corporate Debtor, which was attached by the Assistant Commissioner of State Tax, Vadodara. The Corporate Debtor is under liquidation and has a current account with Kotak Mahindra Bank Ltd., Vadodara Branch, with a balance of Rs.70,461.79. The liquidator claimed the attachment prevented them from operating the account and meeting liquidation expenses. The Assistant Commissioner of State Tax had issued a notice under Section 44 of the Gujarat Value Added Tax Act, 2003, which the applicant did not respond to within the stipulated seven days. The court noted that the liquidator should have first approached the State Tax office before filing the application.

## Issues and analysis

### Issue 1: Whether the liquidator was justified in approaching the Adjudicating Authority directly without …

**Ratio:** The prime duty of the liquidator is to apprise the competent authority of the State Tax

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**Reasoning:** The court reasoned that the State Tax Authority has ample power to take cognizance of the

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**Interpretation:** This highlights the principle that statutory authorities should be given the

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**Application:** The liquidator failed to inform the State Tax office about the corporate

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## Parties

- **Judges:** Manorama…; Chockalingam…
- **Appellants:** Pinakin Shah…
- **Respondents:** Brew Berry…; The Assistant…

## Timeline

- **2020-09-01 — Notice I…**: The Assistant Commissioner of State Tax issued a notice under Section 44 of the Gujarat…
- **2020-12-04 — Hearing…**: Hearing of Ahmedabad Bench of the…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 33(5) — Initiation of liquidation](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-33)

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