# In the matter of EPC Construction India Limited

> NCLT judgment dated 2023-10-30. Citation: TCN-2023-NCLT-00996. The Assistant Commissioner, CGST & Central Excise, Division –IV, Surat Commissionerate filed an…

- **Court:** NCLT
- **Order date:** 30 Oct 2023
- **Citation:** TCN-2023-NCLT-00996
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/epc-construction-india-limited-0897d1e4

## Summary

### Background

The Assistant Commissioner, CGST & Central Excise, Division –IV, Surat Commissionerate filed an application under Section 42 of the Insolvency and Bankruptcy Code, 2016, seeking condonation of a 46-day delay in filing its claim against EPC Constructions India Limited, which is in liquidation. The applicant also requested the court to direct the Respondent/Liquidator to verify and admit the claim. The Corporate Debtor, EPC Constructions India Private Limited, was put into liquidation vide order dated 07.05.2021. The Respondent made a public announcement for submission of claims on 19.05.2021 and also intimated the Applicant vide his email dated 25.05.2021 requesting to submit all their claims against the Corporate Debtor on or before 17.06.2021 with supporting

…

## Facts

The Assistant Commissioner, CGST & Central Excise, Division –IV, Surat Commissionerate (Applicant) sought to file a claim against EPC Constructions India Limited (Corporate Debtor), which was undergoing liquidation. The Corporate Debtor was put into liquidation on 07.05.2021. The Liquidator made a public announcement on 19.05.2021, setting a deadline of 17.06.2021 for claim submissions. The Applicant initially submitted a claim in Form-B on 11.06.2021, before the deadline, but it was rejected for being in the wrong format. The Applicant resubmitted the claim in Form-C, but the Liquidator rejected it, citing a 46-day delay beyond the initial deadline. The Applicant then filed an application seeking condonation of the delay and admission of the claim. The Liquidator

…

## Issues and analysis

### Issue 1: Whether the delay of 46 days in re-submitting the claim in the correct form warrants condonation …

**Ratio:** The rejection of a claim solely on the ground of delay is not acceptable, especially when

…

**Reasoning:** The court observed that the applicant had submitted the claim within the due date

…

**Interpretation:** Section 42 of the Insolvency and Bankruptcy Code, 2016, allows for the

…

**Application:** The court applied the ratio to the facts by noting that the initial submission

…

## Parties

- **Judges:** ANIL RAJ C…; Kuldip Kumar…
- **Appellants:** Assistant…
- **Respondents:** EPC Constructions…; Abhijit Guhathakur…
- **Advocates:** Maya Maj…; Shriraj Kh…

## Timeline

- **2021-05-07 — Liquidation…**: EPC Constructions India Private…
- **2021-05-19 — Public Annou…**: Respondent made public…

---

This is a preview. The full structured summary, issues, precedents and source judgment are available on CaseEase - Legal Intelligence Simplified: https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/epc-construction-india-limited-0897d1e4