The Liquidator filed an application (IA/1487/ND/2025) under Section 60(5) of the Insolvency & Bankruptcy Code, 2016, seeking a direction to the GST department, Gautam Budh Nagar, to lift confiscated stock of cigarettes and smoking mixture from the corporate debtor's rented warehouse. The Liquidator also requested permission to dispose of or destroy the seized stock, claiming it was unfit for human consumption and had no realizable value. The stock was located at Plot No. 56, Habibpur, Greater Noida, Gautam Budh Nagar, Uttar Pradesh-201306. The Tribunal noted that the matter pertained to GST violations.

The Liquidator filed an application (IA/1487/ND/2025) under Section 60(5) of the Insolvency & Bankruptcy Code, 2016, seeking a direction to the GST department, Gautam Budh Nagar, to lift confiscated stock of cigarettes and smoking mixture from the corporate debtor's rented warehouse. The Liquidator also requested permission to dispose of or destroy the seized stock, claiming it was unfit for human consumption and had no realizable value. The stock was located at Plot No. 56, Habibpur, Greater Noida, Gautam Budh Nagar, Uttar Pradesh-201306. The Tribunal noted that the matter pertained to GST violations.