# In the matter of Reliance Telecom Limited

> NCLT judgment dated 2023-11-01. Citation: TCN-2023-NCLT-00901. The case involves an application (IA 3502/2023) filed by the Joint Commissioner of Commercial…

- **Court:** NCLT
- **Order date:** 1 Nov 2023
- **Citation:** TCN-2023-NCLT-00901
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/reliance-telecom-limited-028c808a

## Summary

### Background

The case involves an application (IA 3502/2023) filed by the Joint Commissioner of Commercial Tax & GST, CT & GST Circle, Bhubaneswar-II, Orissa, seeking condonation of delay in filing a claim in the Corporate Insolvency Resolution Process (CIRP) of Reliance Telecom Limited (Corporate Debtor). The CIRP was initiated on 15.05.2018. The applicant claims they were unaware of the CIRP due to various reasons, including the COVID-19 pandemic and lack of proper public announcement. The Resolution Professional (RP) rejected the claim, citing that it was filed after the approval of the resolution plan.

## Facts

The Joint Commissioner of Commercial Tax & GST, CT & GST Circle, Bhubaneswar-II, Odisha, filed an application seeking condonation of delay in submitting a claim in the Corporate Insolvency Resolution Process (CIRP) of Reliance Telecom Limited. The CIRP was initiated on 15.05.2018. The applicant's claim pertains to outstanding tax liabilities under the Orissa Entry Tax Act, 1999. The applicant claims they were unaware of the CIRP due to the absence of public announcement in regional dailies in Odisha and the COVID-19 pandemic-related lockdown. The last date for submission of claims was 21.05.2019, and the resolution plan was approved by the Committee of Creditors (CoC) on 04.03.2020. The applicant submitted its claim on 16.10.2020. The applicant's tax assessment

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## Issues and analysis

### Issue 1: Whether the delay in filing the claim …

**Ratio:** The IBC is a time-bound process, and claims should generally be filed within the

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**Reasoning:** The court considered the applicant's argument that they were unaware of the CIRP due to

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**Interpretation:** The court interpreted the provisions of the IBC relating to the time-bound

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**Application:** The court applied the ratio to the facts of the case and held that the delay

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## Parties

- **Judges:** Prabhat…; V.G. B…
- **Appellants:** Joint Commissioner…
- **Respondents:** Reliance Telecom…; Anish Niranjan…
- **Advocates:** Arvind…; Rishabh J…

## Timeline

- **2018-05-15 — CIRP Init…**: Tribunal initiated the CIRP against the Corporate Debtor by admitting the application of…
- **2019-05-07 — Public Annou…**: RP issued Public Announcement inviting claims, fixing the last date of submission as…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 66(1) — Fraudulent trading or wrongful trading](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-66)

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