# 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-04095. The case involves a dispute regarding the payment of pending dues/custom duty by the Resolution…

- **Court:** NCLT
- **Order date:** 8 Apr 2019
- **Citation:** TCN-2019-NCLT-04095
- **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-2018-4c5987fa

## Summary

### Background

The case involves a dispute regarding the payment of pending dues/custom duty by the Resolution Professional (RP) during the Corporate Insolvency Resolution Process (CIRP). The suspended management is pressing for the RP to make these payments, while the Custom Department's counsel disputes the facts and denies any coercive steps being taken.

## Facts

The case pertains to C A No.311/2018 in CP No.(IB) 223/ALD/2018 before the National Company Law Tribunal, Allahabad Bench. The corporate debtor is Satya Narayan Jhunjhunwala V/s. JVL Agro Industires Ltd. The suspended management is seeking direction for the RP to pay pending dues/custom duty that were immediately prior to the CIRP to avoid coercive steps by the Department against the concerned employee of the Corporate Debtor. The Custom Department's counsel disputes these facts, stating that no coercive steps are being taken. The RP has stated that there is no clash of interest between the RP and the Custom Department regarding the payment of custom duty during the CIRP period.

## Issues and analysis

### Issue 1: Whether the Resolution Professional (RP) should be directed to make payment of pending dues/custom …

**Ratio:** The court acknowledges a 'debatable ground' exists, implying that the decision to direct

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**Reasoning:** The court believes that the present application needs considerable hearing before any

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**Interpretation:** This legal issue concerns the prioritization of payments during the CIRP. The

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**Application:** The court will need to determine if the pending dues/custom duty are critical

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## Parties

- **Judges:** Saroj Ra…; Harihar Prakash…
- **Appellants:** Yash Ta…
- **Respondents:** Satya Narayan…; Ashok S…
- **Advocates:** Yash Ta…; Ashok S…; +2 more

## Timeline

- **2019-04-08 — Hearing…**: Hearing of Allahabad Bench of the…
- **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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