# In the matter of Kohinoor Paper and Newspaper Private Limited

> NCLT judgment dated 2023-11-10. Citation: TCN-2023-NCLT-00784. The case involves an application under Section 42 of the Insolvency and Bankruptcy Code, 2016.…

- **Court:** NCLT
- **Order date:** 10 Nov 2023
- **Citation:** TCN-2023-NCLT-00784
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/kohinoor-paper-and-newspaper-private-limited-9ac3a154

## Summary

### Background

The case involves an application under Section 42 of the Insolvency and Bankruptcy Code, 2016. The Assistant Commissioner of CGST & CX, Budge Budge Division, Kolkata South Commissionerate, filed an application seeking the acceptance of their proof of claim by the Respondent/Liquidator, condoning the delay in filing the claim. The claim pertains to government dues, including duty, interest, and penalty, amounting to Rs. 36,68,57740.00 from the Corporate Debtor, Kohinoor Paper and Newsprint Private Limited. The applicant seeks condonation of a delay of 390 days in filing the claim challenge/appeal against the Liquidator's decision communicated via email on 18.11.2021.

## Facts

Sendoz Commercials Private Limited is the Operational Creditor. Kohinoor Paper and Newsprint Private Limited is the Corporate Debtor. The Assistant Commissioner of CGST & CX, Budge Budge Division, Kolkata South Commissionerate, filed a claim for government dues amounting to Rs. 36,68,57740.00, including duty, interest, and penalty. The claims originated from orders dated 24.07.2014, 27.12.2013, and 21.01.2021. The liquidator requested the lodging of claims on 15/10/2021. The Assistant Commissioner asked the Legal HQ for filing a claim on 03/11/2011 based on confirmed orders dated 20/02/2021. The liquidator issued a letter on 15/11/2021 stating the last date for filing claims was 01/09/2021. The Assistant Commissioner filed the claim on 11/10/2021. The applicant

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## Issues and analysis

### Issue 1: Whether the delay of 390 days in filing the claim by …

**Ratio:** The principle of condonation of delay is based on sufficient cause and the discretion of

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**Reasoning:** The applicant attributed the delay to the COVID-19 pandemic and related restrictions,

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**Interpretation:** The interpretation of 'sufficient cause' for delay is broad and depends on the

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**Application:** The court considered the impact of the COVID-19 pandemic on the applicant's

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## Parties

- **Judges:** BIDISHA BA…; Balraj…
- **Appellants:** Assistant…
- **Respondents:** Kohinoor Paper…; Uday Naraya…

## Timeline

- **2014-07-24 — Order-in-Or…**: Order-in-Original No.…
- **2013-12-27 — Order-in-Or…**: Order-in-Original No.…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 42 — Appeal against the decision of liquidator](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-42)

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