# 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-04010. This case involves an application filed by the Resolution Professional (RP), now the…

- **Court:** NCLT
- **Order date:** 22 Feb 2022
- **Citation:** TCN-2022-NCLT-04010
- **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-f8c0e3c1

## 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 and his team 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 issue 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.

## Facts

The Corporate Insolvency Resolution Process (CIRP) was initiated against JVL Agro Industries Ltd on 25.07.2018. The Resolution Professional (RP), now the liquidator, filed an application under Section 60(5) of the Insolvency and Bankruptcy Code (IBC) against summons issued for non-payment of pre-CIRP dues, specifically GST dues. The GST Authority, Kolkata, filed its claim with the RP on 06.04.2019, which was rejected due to delay. The RP received notices and letters from tax authorities demanding payment of outstanding taxes for the pre-CIRP period. A liquidation order was passed on 19.08.2020. The Central Board of Indirect Taxes & Customs (CBIC) issued a circular clarifying how GST dues for the pre-CIRP period should be dealt with. The RP had also obtained a new

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## Issues and analysis

### Issue 1: Whether payment of pre-CIRP dues of the GST …

**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 IBC provides for a moratorium on all past dues of the

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**Interpretation:** This interpretation clarifies that pre-CIRP dues, including those owed to

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**Application:** The court applied this ratio to the specific facts of the case, holding that

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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 against JVL Agro Industries Ltd by the order of the Adjudicating…
- **2019-04-06 — GST Authority Files…**: 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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