# In the matter of Environ Energy Corporation India Private Limited

> NCLT judgment dated 2024-01-22. Citation: TCN-2024-NCLT-02972. The Assistant Commissioner, CGST & CX, Joka Division, Kolkata South Commissionerate, filed an…

- **Court:** NCLT
- **Order date:** 22 Jan 2024
- **Citation:** TCN-2024-NCLT-02972
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/environ-energy-corporation-india-private-limited-1de14d98

## Summary

### Background

The Assistant Commissioner, CGST & CX, Joka Division, Kolkata South Commissionerate, filed an application under Section 42 of the Insolvency and Bankruptcy Code, 2016, seeking to direct the Official Liquidator to accept and consider their claim against M/s. Environ Energy Corporation India Private Limited (in Liquidation). The GST department's claim was delayed by 664 days. The GST department had issued show cause notices and orders demanding service tax from the Corporate Debtor. The liquidator rejected the claim due to the delay, leading to the application before the NCLT.

## Facts

The Assistant Commissioner, CGST & CX, Joka Division, Kolkata South Commissionerate (Applicant), filed an application under Section 42 of the Insolvency and Bankruptcy Code, 2016, against M/s. Environ Energy Corporation India Private Limited (Corporate Debtor/Respondent), which is under liquidation. The GST department sought acceptance of their claim, which was delayed by 664 days. The GST department had issued show cause notices and orders demanding service tax from the Corporate Debtor, totaling significant amounts. The orders were annexed as Annexures A1, A2, and A3. Annexure A4 demanded Rs.12,22,36,041/- along with interest, apart from proposing to levy a penalty of Rs. 22,22,36,041/-. The Corporate Debtor, through its Liquidator, responded by submitting the

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## Issues and analysis

### Issue 1: Whether the delay of 664 days in submitting the claim by the GST department to the liquidator can …

**Ratio:** The liquidation process is a time-bound process, and extraordinary delays in submitting

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**Reasoning:** The court reasoned that the GST department failed to take action during the CIRP and did

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**Interpretation:** Section 42 of the IBC requires stakeholders to file an appeal to the

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**Application:** The court applied this principle to the facts, noting the significant delay of

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## Parties

- **Judges:** BIDISHA BA…; SHRI. D.…; +1 more
- **Appellants:** Assistant…
- **Respondents:** M/s. Environ…

## Timeline

- **2019-06-28 — Show Cause…**: Show cause notice served…
- **2021-05-19 — Liquidation Com…**: Liquidation process of the…

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