# In the matter of Unimark Remedies Ltd. IA-416-2023 in CP(IB)-197-MB-2018

> NCLT judgment dated 2023-04-17. Citation: TCN-2023-NCLT-03788. The case involves an application (IA-416/2023) filed by the Assistant Commissioner of Central…

- **Court:** NCLT
- **Order date:** 17 Apr 2023
- **Citation:** TCN-2023-NCLT-03788
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/unimark-remedies-ltd-ia-416-2023-in-cpib-197-mb-2018-728beb6b

## Summary

### Background

The case involves an application (IA-416/2023) filed by the Assistant Commissioner of Central GST & Central Excise, Vapi, seeking admission of a claim of ₹3,23,82,203, which was rejected by the Resolution Professional (RP). The RP rejected the claim because the statutory period of 270 days had passed, and the resolution plan had already been approved by the Committee of Creditors (CoC) and filed with the NCLT. The applicant argued that the delay in filing the Interlocutory Application should be condoned due to COVID-19 lockdowns, disruptions in the functioning of advocate's offices, and personal hindrances.

## Facts

The Assistant Commissioner of Central GST & Central Excise, Vapi, filed a claim for ₹3,23,82,203 which was rejected by the Resolution Professional (RP) because it was filed after the 270-day statutory period and after the resolution plan was approved by the CoC and filed with NCLT. The applicant argued that the delay was due to COVID-19 lockdowns, disruptions in advocate's offices, and personal hindrances. The RP had intimated the commencement of CIRP of Unimark Remedies Ltd. to the Superintendent of CGST & Excise, Division XI (Vapi III) on 12.04.2018, acknowledged on 20.04.2018. The GST department filed its claim on 05.03.2019, which was received by the RP on 06.03.2019. The CIRP period ended on 03.01.2019. The Mumbai NCLT had previously allowed a claim from

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## Issues and analysis

### Issue 1: Whether the delay in filing the claim by the Assistant Commissioner of Central GST & Central …

**Ratio:** The court has the discretion to condone delays based on sufficient cause shown,

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**Reasoning:** The court considered the applicant's explanation for the delay, which included COVID-19

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**Interpretation:** The interpretation is that delays can be condoned if there are valid reasons

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**Application:** The court applied this principle to the specific facts, finding the applicant's

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## Parties

- **Judges:** Prabhat…; KISHORE VEMULAPALL…
- **Appellants:** Office of the…
- **Respondents:** Unimark Remedies…; Amit G…

## Timeline

- **2018-04-12 — Intimation of CIRP…**: The RP intimated the commencement of CIRP of Unimark Remedies Ltd. to the Superintendent…
- **2018-04-20 — Acknowledgement of CIRP…**: The Superintendent of CGST & Excise, Division XI (Vapi III) acknowledged the intimation…

## 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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