# In the matter of Emsons Organics Ltd.

> NCLT judgment dated 2025-07-08. Citation: TCN-2025-NCLT-00820. The Assistant Commissioner of Central Goods and Service Tax Division-Samba filed IA No.…

- **Court:** NCLT
- **Order date:** 8 Jul 2025
- **Citation:** TCN-2025-NCLT-00820
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-chandigarh/emsons-organics-ltd-7cf8507a

## Summary

### Background

The Assistant Commissioner of Central Goods and Service Tax Division-Samba filed IA No. 1601/2023 under Section 5 of the Limitation Act, 1963, seeking condonation of a 120-day delay in filing an appeal under Section 42 of the Insolvency & Bankruptcy Code, 2016, challenging the Liquidator's rejection of their claim. IA No. 1602/2023 was also filed under Section 42 of the Code, seeking to set aside the Liquidator's rejection and direct the Liquidator to consider the claim.

## Facts

The Assistant Commissioner of Central Goods and Service Tax Division-Samba filed two applications, IA No. 1601/2023 and IA No. 1602/2023, challenging the rejection of their claim by the Liquidator of Emsons Organics Ltd.

IA No. 1601/2023 seeks condonation of a 120-day delay in filing the appeal under Section 42 of the Insolvency & Bankruptcy Code, 2016.

IA No. 1602/2023 seeks to set aside the Liquidator's rejection of the Applicant's claim dated 07.02.2023 and a direction to the Liquidator to consider the claim filed by the Applicant Department on 02.02.2023.

The Applicant's claim was rejected by the Liquidator vide letter dated 07.02.2023.

The CIRP against the Corporate Debtor commenced on 27.09.2019, and a Liquidator was appointed.

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## Issues and analysis

### Issue 1: Whether the delay in filing the appeal under …

**Ratio:** The Tribunal cannot exercise inherent power to condone delay beyond the prescribed period

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**Reasoning:** The Applicant failed to provide any 'sufficient cause' or reasonable justification for

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**Interpretation:** The Insolvency and Bankruptcy Code, 2016, is a time-bound process, and

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**Application:** The Tribunal found no merit in the applications for condonation of delay,

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## Parties

- **Judges:** Harnam Singh…; SHISHIR A…
- **Appellants:** Assistant…
- **Respondents:** Emsons Organics…
- **Other parties:** Prem Chand…; Mohit C…; +3 more
- **Advocates:** Sunish Bi…; Pulkit…

## Timeline

- **2019-09-27 — CIRP Commen…**: Corporate Insolvency Resolution Process…
- **2020-12-15 — Liquidation…**: Liquidation order was passed…

## Legal provisions

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

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