# In the matter of Cengres Tiles Limited

> NCLT judgment dated 2023-09-13. Citation: TCN-2023-NCLT-01638. The Assistant Commissioner, CGST and Central Excise Division (Applicant) filed an application…

- **Court:** NCLT
- **Order date:** 13 Sept 2023
- **Citation:** TCN-2023-NCLT-01638
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/cengres-tiles-limited-468e8f5a

## Summary

### Background

The Assistant Commissioner, CGST and Central Excise Division (Applicant) filed an application under Section 60(5) of the Insolvency & Bankruptcy Code, 2016 against Pradeep Kumar Kabra, the Resolution Professional (RP) of the corporate debtor, Cengres Tiles Limited. The applicant sought a direction to the RP to accept and admit their claim of Rs.39,86,04,041, as claimed in Form-C, instead of the admitted claim amount of Rs.11,76,90,942.

## Facts

The Assistant Commissioner, CGST and Central Excise Division, filed an application against Pradeep Kumar Kabra, the Resolution Professional (RP) of Cengres Tiles Limited, seeking a direction to accept and admit their claim of Rs.39,86,04,041. The applicant claimed that the corporate debtor's Central Excise, Service Tax, and Goods & Service Tax returns showed a total liability of Rs.39,86,04,041. Goods worth Rs.5,10,12,500 were seized by the department. The audit report dated 02.02.2018 reflected outstanding statutory dues of Rs.39,86,04,041. The corporate debtor was admitted into CIRP on 27.04.2022. The applicant initially filed a claim of Rs.39,62,94,872 in Form-B on 02.06.2022, and later revised it to Rs.39,86,04,041 in Form-C on 19.01.2023, seeking to be treated

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## Issues and analysis

### Issue 1: Whether the Adjudicating Authority should direct the Resolution Professional (RP) to accept and …

**Ratio:** The Adjudicating Authority is generally disinclined to interfere with the commercial

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**Reasoning:** The court reasoned that even if the claim amount were admitted in full, the operational

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**Interpretation:** This case highlights the importance of timely and accurate claim submissions by

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**Application:** Given that the resolution plan was already approved by the CoC and pending

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## Parties

- **Judges:** SHAMMI…; KAUSHALENDRA…
- **Appellants:** Assistant…
- **Respondents:** Cengres Tiles…; Pradeep Kumar…
- **Advocates:** Navin P…; Pragati B…; +3 more

## Timeline

- **2022-04-27 — CIRP Admi…**: The corporate debtor, Cengres Tiles Limited, was admitted into Corporate Insolvency…
- **2022-06-02 — Claim Submission…**: The applicant submitted a claim in…

## 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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