# In the matter of Anil Technoplus Limited IA No. 620 of 2021 in  CP (IB) 198 of 2017

> NCLT judgment dated 2022-04-18. Citation: TCN-2022-NCLT-03251. The case involves an application filed by Shivpriya Infrastructure Private Limited, the…

- **Court:** NCLT
- **Order date:** 18 Apr 2022
- **Citation:** TCN-2022-NCLT-03251
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/anil-technoplus-limited-ia-no-620-of-2021-in-cp-ib-198-of-2017-ac4be0d5

## Summary

### Background

The case involves an application filed by Shivpriya Infrastructure Private Limited, the successful auction purchaser of the property of a corporate debtor (Anil Technoplus Limited) in liquidation, seeking directions against the State Tax Officer-(2) to remove the attachment on the property. The corporate insolvency resolution process (CIRP) was initiated against Anil Technoplus Limited following an application under Section 9 of the Code by an operational creditor. The CoC resolved for liquidation, and a liquidator was appointed. The State Tax Department had attached the property of the corporate debtor for outstanding statutory dues. The applicant contends that once CIRP/Liquidation is initiated, the State Tax Department falls under the definition of operational

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## Facts

An operational creditor initiated Corporate Insolvency Resolution Process (CIRP) against M/s Anil Technoplus Limited, which was admitted on 2018-02-14. Mr. Shah Dhavalkumar Kamleshkumar was appointed as Interim Resolution Professional. The Committee of Creditors (CoC) resolved for liquidation on 2018-10-16 due to lack of response after the publication of the Expression of Interest (Eol). IA 493 of 2018, filed by the resolution professional for the liquidation of the corporate debtor, was allowed on 2019-08-22, and Mr. B. S. Rajput was appointed as the liquidator. IA 172 of 2021 was filed by the State Tax Officer (2) seeking direction against the liquidator for considering the unpaid dues as secured dues, which was disposed of on 2021-09-13, stating that the dues of the

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## Issues and analysis

### Issue 1: Whether the State Tax Department's attachment on the property of the corporate debtor can be …

**Ratio:** Section 238 of the Insolvency and Bankruptcy Code (IBC), 2016, provides that the

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**Reasoning:** The court relied on the judgments of the Supreme Court and NCLAT, which have consistently

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**Interpretation:** Section 238 of the IBC is interpreted to mean that in case of conflict between

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**Application:** The court applied the ratio of Section 238 to the facts of the case, holding

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## Parties

- **Judges:** DEEPTI M…; Ajai Das Me…
- **Appellants:** Shivpriya…
- **Respondents:** Anil Technoplus…; STATE TAX OFFICER…; +1 more

## Timeline

- **2018-02-14 — CIRP Init…**: Corporate Insolvency Resolution Process (CIRP) initiated against M/s Anil Technoplus…
- **2018-10-16 — Liquidation Re…**: Committee of Creditors (CoC) resolved for…

## 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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