# In the matter of Ciscons Projects Private Ltd.

> NCLT judgment dated 2025-08-05. Citation: TCN-2025-NCLT-01263. Rocksolid Infra Private Limited (formerly Ciscons Projects Private Limited) filed an…

- **Court:** NCLT
- **Order date:** 5 Aug 2025
- **Citation:** TCN-2025-NCLT-01263
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-hyderabad/ciscons-projects-private-ltd-d988f2ef

## Summary

### Background

Rocksolid Infra Private Limited (formerly Ciscons Projects Private Limited) filed an application against the Commercial Tax Department, seeking to quash arrear notices issued for FY 2018-2019 and FY 2019-20.

## Facts

Tata Capital Financial Services Limited initiated CIRP against Ciscons Projects Private Limited under Section 7 of IBC.

CIRP was admitted on 31.01.2019.

A Resolution Plan submitted by Mr. Sashikanth Vallipalli was approved by the CoC and sanctioned by the Authority on 12.12.2019.

The Resolution Professional informed Respondent No. 1 about the approval of the Resolution Plan on 05.03.2020.

Post-implementation of the Resolution Plan, Ciscons Projects Private Limited was renamed Rocksolid Infra Private Limited.

Despite the approval of the Resolution Plan, the Commercial Tax Department issued arrear notices for FY 2018-19 and FY 2019-20.

The Commercial Tax Department demanded an aggregate sum of Rs. 8,29,060/-.

The Resolution Plan was approved on 12.12.2019.

…

## Issues and analysis

### Issue 1: Whether the demands raised by Respondent No. 1 post-approval of the Resolution Plan are legally …

**Ratio:** Once a Resolution Plan is approved under Section 31 of the Code, it becomes binding on

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**Reasoning:** The Supreme Court has held that a successful resolution applicant cannot be faced with

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**Interpretation:** The 'clean slate' doctrine, as echoed in Jaypee Kensington Boulevard Apartments

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**Application:** The Authority held that the actions of Respondent No. 1 in raising fresh

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## Parties

- **Judges:** Rajeev Bh…; Sanjay…
- **Appellants:** Rocksolid Infra…; Tata Capital…
- **Respondents:** Ciscons Projects…; Commercial Tax…; +1 more
- **Other parties:** P. Pra…
- **Advocates:** Mr.V.V.S.…

## Timeline

- **2019-01-31 — CIRP Admi…**: CD was admitted to CIRP by this Authority vide order dated 31.01.2019 in C.P. (IB) No.…
- **2019-12-12 — Resolution Plan…**: The Resolution Plan submitted by Mr. Sashikanth Vallipalli (SRA) was subsequently…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 7 — Initiation of corporate insolvency resolution…](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-7)

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