# In the matter of Bihar E-Governance Services & Technologies Limited

> NCLT judgment dated 2024-11-08. Citation: TCN-2024-NCLT-00280. The case involves an application under Section 33 of the Insolvency and Bankruptcy Code, 2016,…

- **Court:** NCLT
- **Order date:** 8 Nov 2024
- **Citation:** TCN-2024-NCLT-00280
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/bihar-e-governance-services-technologies-limited-23dd8cec

## Summary

### Background

The case involves an application under Section 33 of the Insolvency and Bankruptcy Code, 2016, filed by the Resolution Professional (RP) Kanchan Dutta, seeking directions for the liquidation of the corporate debtor, Bihar E-Governance Services & Technologies Limited, and the appointment of a liquidator. The RP also sought condonation of a one-day delay in filing the application. The corporate debtor was admitted into CIRP on 2024-04-24. A public announcement was made, and a deadline for claim submissions was set. However, no claims were received from any creditors by the deadline. The RP communicated with operational creditors, but only one, Graphic Trades, submitted a claim. The Committee of Creditors (CoC) was formed with Graphic Trades as the sole member.

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## Facts

Bihar E-Governance Services & Technologies Limited was admitted into CIRP on 2024-04-24. Kanchan Dutta is the Resolution Professional (RP). A public announcement was made, setting a deadline of 2024-05-08 for claim submissions. No claims were received from financial creditors. The RP communicated with operational creditors, and Graphic Trades submitted a claim for Rs. 6,30,315/-, of which Rs. 6,25,856/- was admitted. The Committee of Creditors (CoC) was formed with Graphic Trades as the sole member on 2024-06-20. The RP convened multiple CoC meetings, but the sole member did not attend any. The RP issued a letter to the Commissioner of Income Tax Department, Patna, regarding the CIRP initiation. The IT Department claimed an outstanding demand of Rs. 2,18,440/- for

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## Issues and analysis

### Issue 1: Whether the application for liquidation of the corporate debtor should be allowed given the lack of …

**Ratio:** The objective of the Insolvency and Bankruptcy Code (IBC) is to resolve insolvency in a

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**Reasoning:** The court reasoned that the lack of participation from the sole member of the CoC

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**Interpretation:** The IBC aims for efficient resolution or liquidation. Non-cooperation

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**Application:** In this case, the court applied the ratio by recognizing that the CoC's

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## Parties

- **Judges:** BIDISHA BA…; D. Ar…
- **Respondents:** Bihar E-Governance…

## Timeline

- **2024-04-24 — Admission in…**: The corporate debtor, Bihar E-Governance Services & Technologies Limited, was admitted…
- **2024-04-26 — Public Annou…**: The Interim Resolution Professional (IRP) issued…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 60 — Adjudicating Authority for corporate persons](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-60)

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