# In the matter of JVL Agro Industries Ltd. C A No.311-2018 in C P No.(IB) 223-ALD-2018

> NCLT judgment dated 2019-04-08. Citation: TCN-2019-NCLT-04093. The case involves a dispute regarding the payment of pending dues/custom duty by the Corporate…

- **Court:** NCLT
- **Order date:** 8 Apr 2019
- **Citation:** TCN-2019-NCLT-04093
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-chandigarh/jvl-agro-industries-ltd-c-a-no311-2018-in-c-p-noib-223-ald-2018-0e6113d8

## Summary

### Background

The case involves a dispute regarding the payment of pending dues/custom duty by the Corporate Debtor, specifically those dues that arose immediately prior to the commencement of the Corporate Insolvency Resolution Process (CIRP). The Resolution Professional (RP) has stated that there is no conflict of interest between the RP and the Custom Department regarding the payment of custom duty during the CIRP period. However, the counsel for the Suspended Management is pushing for directions to the RP to make these payments.

## Facts

The Corporate Debtor, Satya Narayan Jhunjhunwala V/s. JVL Agro Industires Ltd., is undergoing CIRP. A dispute has arisen regarding the payment of pending custom duty. The RP claims no conflict of interest with the Custom Department regarding payments during the CIRP. The Suspended Management is advocating for the RP to pay dues that predate the CIRP to prevent coercive actions against the Corporate Debtor's employees. The Custom Department disputes these facts and denies any coercive measures are being taken or contemplated. The court acknowledges 'debatable ground' exists.

## Issues and analysis

### Issue 1: Whether the Resolution Professional (RP) should be directed to make payments for pending …

**Ratio:** The legal principle involves balancing the interests of various stakeholders during the

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**Reasoning:** The court's reasoning is that the matter requires further hearing to determine the

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**Interpretation:** The interpretation involves understanding the scope and purpose of the IBC,

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**Application:** The application involves assessing the specific facts of the case, including

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## Parties

- **Judges:** Saroj Ra…; Harihar Prakash…
- **Appellants:** Yash Ta…
- **Respondents:** Satya Narayan…; Ashok S…

## Timeline

- **2019-04-08 — Order Da…**: Order sheet of the hearing of Allahabad…
- **2019-05-07 — Next Hearin…**: The matter is listed…

## 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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