# In the matter of Indo International Tobacco Limited

> NCLT judgment dated 2025-04-03. Citation: TCN-2025-NCLT-00274. The application IA/1487/ND/2025 was filed by the Liquidator under Section 60(5) of the…

- **Court:** NCLT
- **Order date:** 3 Apr 2025
- **Citation:** TCN-2025-NCLT-00274
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/indo-international-tobacco-limited-2b6334a9

## Summary

### Background

The application IA/1487/ND/2025 was filed by the Liquidator under Section 60(5) of the Insolvency & Bankruptcy Code, 2016, seeking a direction to the GST department, Gautam Budh Nagar, to lift the confiscated and seized stock of cigarettes and smoking mixture from the rented warehouse premises of the corporate debtor. The liquidator sought permission to dispose of or destroy the seized stock, arguing it was not fit for human consumption and had no realizable value.

## Facts

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.

## Issues and analysis

### Issue 1: Whether the Tribunal should direct the GST department, Gautam Budh Nagar, to lift the confiscated …

**Ratio:** The Tribunal is not inclined to consider applications related to adjudication on matters

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**Reasoning:** The Tribunal reasoned that the matter pertained to adjudication on matters related to

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**Interpretation:** The Tribunal interpreted its role as not extending to matters of GST

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**Application:** The ratio and reasoning were applied to the specific facts of the case, where

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## Parties

- **Judges:** MANNI SANKARIAH…; ATUL CHAT…
- **Appellants:** Shrill investments…
- **Respondents:** Indo International…

## Timeline

- **2025-04-03 — Order Del…**: Order delivered by the…
- **2021-01-01 — Filing of IA/1487/ND/202…**: IA/1487/ND/2025 filed…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 7 — Initiation of corporate insolvency resolution…](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-7)

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