# In the matter of Anil Technoplus Ltd.

> NCLT judgment dated 2024-03-22. Citation: TCN-2024-NCLT-01957. The Commissioner of State Tax Department filed an application under Section 60(5) of the…

- **Court:** NCLT
- **Order date:** 22 Mar 2024
- **Citation:** TCN-2024-NCLT-01957
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/anil-technoplus-ltd-3cfd7f14

## Summary

### Background

The Commissioner of State Tax Department filed an application under Section 60(5) of the Insolvency and Bankruptcy Code, 2016, read with Rule 11 of the NCLT Rules, 2016, seeking directions from the NCLT to treat the applicant as a 'Secured Creditor' for assessment orders under the Gujarat Value Added Tax Act, 2003, and the Central Sales Tax Act, 1956, for the assessment years 2006-2007 and 2013-2014 to 2016-2017. The applicant argued that the liquidator had failed to treat their claim as a secured creditor, especially after the Supreme Court's judgment in Rainbow Paper Limited case, which classified state tax dues as secured creditor under the GVAT Act. The respondent, Bhupendrasingh Rajput, Liquidator of Anil Technoplus Limited, contended that the applicant's earlier

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## Facts

The Commissioner of State Tax Department filed an application seeking to be treated as a secured creditor in the corporate insolvency resolution process of Anil Technoplus Limited. The applicant based their claim on assessment orders under the Gujarat Value Added Tax Act, 2003, and the Central Sales Tax Act, 1956, for the assessment years 2006-2007 and 2013-2014 to 2016-2017. An earlier application (IA No. 172 of 2021) by the applicant seeking similar relief was dismissed by the NCLT. The applicant appealed to the NCLAT, but the appeal was also dismissed. The applicant did not appeal the NCLAT's decision to a higher court. The Supreme Court in Rainbow Paper Limited case classified state tax dues as secured creditor under the GVAT Act. The liquidator argued that the

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## Issues and analysis

### Issue 1: Whether the applicant, The Commissioner of State Tax Department, should be treated as a secured …

**Ratio:** The principle of res judicata and finality of judgments dictates that once an issue has

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**Reasoning:** The NCLT reasoned that the applicant's earlier application (IA No. 172 of 2021) seeking

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**Interpretation:** The principle of res judicata prevents the same issue from being relitigated

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**Application:** In this case, the NCLT applied the principle of res judicata because the issue

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## Parties

- **Judges:** Chitra Ha…; Velamur G Venkata…
- **Appellants:** The Commissioner…
- **Respondents:** Anil Technoplus…; Bhupendrasingh…; +1 more

## Timeline

- **2017-01-01 — CP(IB) No. 198 of 2017…**: The main Company Petition being CP (IB) No. 198 of 2017 came to be allowed by this…
- **2021-01-01 — IA No. 172/20…**: The applicant preferred one application being IA No. 172/2021 filed before this Hon'ble…

## 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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