The Deputy Commissioner of CGST, Division III, Mumbai West, filed applications I.A. 2592/2021 and I.A. 2594/2021 seeking condonation of delay of 364 days in filing an appeal against the rejection of their claim by the liquidator of Leo Duct Engineering and Consultants Ltd, the Corporate Debtor. The claim was rejected due to dues under the GST Law. The applicant also sought admission of the appeal on its merits. I.A. 2594/2021 is an appeal seeking admission of claim, which was rejected by the Liquidator on account of delay of 56 days in filing the claim.
The Deputy Commissioner of CGST, Division III, Mumbai West (the Applicant), sought condonation of delay in filing an appeal against the rejection of their claim by the liquidator of Leo Duct Engineering and Consultants Ltd (the Corporate Debtor). The Applicant's claim pertained to service tax dues of Rs. 19,26,961/- from April 2014 to June 2017, which the Corporate Debtor had defaulted on. The Liquidator rejected the claim due to a delay of 56 days in filing and the use of an incorrect form. The Applicant argued that the delay was due to the COVID-19 pandemic and the resulting lockdown. The Liquidator had informed the Applicant that the last date for filing claims was 12-09-2019, following the publication of a public notice for liquidation on 15-08-2019. The
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Corporate Debtor…
Corporate Debtor…
The Deputy Commissioner of CGST, Division III, Mumbai West, filed applications I.A. 2592/2021 and I.A. 2594/2021 seeking condonation of delay of 364 days in filing an appeal against the rejection of their claim by the liquidator of Leo Duct Engineering and Consultants Ltd, the Corporate Debtor. The claim was rejected due to dues under the GST Law. The applicant also sought admission of the appeal on its merits. I.A. 2594/2021 is an appeal seeking admission of claim, which was rejected by the Liquidator on account of delay of 56 days in filing the claim.
The Deputy Commissioner of CGST, Division III, Mumbai West (the Applicant), sought condonation of delay in filing an appeal against the rejection of their claim by the liquidator of Leo Duct Engineering and Consultants Ltd (the Corporate Debtor). The Applicant's claim pertained to service tax dues of Rs. 19,26,961/- from April 2014 to June 2017, which the Corporate Debtor had defaulted on. The Liquidator rejected the claim due to a delay of 56 days in filing and the use of an incorrect form. The Applicant argued that the delay was due to the COVID-19 pandemic and the resulting lockdown. The Liquidator had informed the Applicant that the last date for filing claims was 12-09-2019, following the publication of a public notice for liquidation on 15-08-2019. The
…Corporate Debtor…
Corporate Debtor…