# In the matter of JVL Agro Industries Ltd. CA No. 163-ALD-2019 in CP (IB) No. 223-ALD-2018

> NCLT judgment dated 2022-02-22. Citation: TCN-2022-NCLT-04005. This case involves an application filed by the Resolution Professional (RP), now the…

- **Court:** NCLT
- **Order date:** 22 Feb 2022
- **Citation:** TCN-2022-NCLT-04005
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/jvl-agro-industries-ltd-ca-no-163-ald-2019-in-cp-ib-no-223-ald-2018-d854644f

## Summary

### Background

This case involves an application filed by the Resolution Professional (RP), now the liquidator, under Section 60(5) of the Insolvency and Bankruptcy Code (IBC) against summons issued to the RP for non-payment of pre-Corporate Insolvency Resolution Process (CIRP) dues. The application also seeks directions regarding the acceptance of claims for GST dues of the pre-CIRP period, which were submitted by various GST authorities after the due date. The GST authorities in Kolkata had submitted claims that the RP could not collate due to delays. The authorities continued to send notices and letters demanding payment of outstanding taxes for the pre-CIRP period, even issuing summons to the RP. A liquidation order has already been passed in the matter. The GST authorities were

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## Facts

The Resolution Professional (RP), now the liquidator of JVL Agro Industries Ltd, filed an application under Section 60(5) of the IBC against summons issued to the RP for non-payment of pre-Corporate Insolvency Resolution Process (CIRP) GST dues. The GST authorities in Kolkata submitted claims after the due date, which the RP could not collate due to delays. The authorities continued to demand payment of outstanding taxes for the pre-CIRP period, even issuing summons to the RP. A liquidation order has already been passed. The CIRP was initiated on 25.07.2018. The GST Authority, Kolkata, filed its claim on 06.04.2019, which was rejected due to delay. The application was filed on 01.05.2019, and the liquidation order was passed on 19.08.2020. The Central Board of Indirect

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## Issues and analysis

### Issue 1: Whether the payment of pre-CIRP dues of the GST authorities can be made by the Resolution …

**Ratio:** The Code provides for a moratorium on all the past dues of the Corporate Debtor, and

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**Reasoning:** The court reasoned that the payment of pre-CIRP dues by the Resolution Professional is

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**Interpretation:** The interpretation is that the IBC aims to provide a moratorium period during

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**Application:** In this case, the court applied the ratio by holding that the RP cannot make

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## Parties

- **Judges:** Rajasekha…; Virendra Kumar…
- **Appellants:** Supriyo Kumar…
- **Respondents:** JVL Agro Industrie…; Probal…

## Timeline

- **2018-07-25 — CIRP Init…**: CIRP was initiated by the order…
- **2019-04-06 — Claim Filed by GST…**: The GST Authority, Kolkata, filed its 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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