# 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-03244. The case involves an application filed by Shivpriya Infrastructure Private Limited, the…

- **Court:** NCLT
- **Order date:** 18 Apr 2022
- **Citation:** TCN-2022-NCLT-03244
- **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-b082cd70

## 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 as there was no response after the publication of Eol. The applicant participated in the online public auction and was declared the highest bidder. However, the State Tax Department had attached the property of the corporate debtor for past outstanding statutory dues.

## 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 CoC resolved for liquidation on 2018-10-16. 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 of the State Tax Officer (2) as secured dues, which was disposed of on 2021-09-13, stating that the dues of the State Government are to be treated as operational debts and Section 238 of IBC

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## Issues and analysis

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

**Ratio:** Section 238 of the IBC, 2016 has an overriding effect over other laws, including state

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**Reasoning:** The court reasoned that Section 238 of the IBC explicitly states that the Code will

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**Interpretation:** Section 238 of the IBC is interpreted to mean that the provisions of the IBC

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**Application:** In this case, the State Tax Department's attachment of the corporate debtor's

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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…**: CIRP initiated against M/s…
- **2018-10-16 — Liquidation Re…**: CoC resolved for liquidation…

## 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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