# In the matter of Naolin Infrastructure Private Limited

> NCLT judgment dated 2026-03-18. Citation: TCN-2026-NCLT-00346. The application IA(IBC) 456/2025 was filed by the Resolution Professional of Naoline…

- **Court:** NCLT
- **Order date:** 18 Mar 2026
- **Citation:** TCN-2026-NCLT-00346
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-hyderabad/naolin-infrastructure-private-limited-a46facdb

## Summary

### Background

The application IA(IBC) 456/2025 was filed by the Resolution Professional of Naoline Infrastructure Private Limited, seeking to set aside an order passed by the Joint Commissioner, Central Goods and Services Tax, Pune-I.

## Facts

The Corporate Debtor, Naoline Infrastructure Private Limited, was admitted into CIRP on 04.06.2024.

Pankaj Bhattad was initially appointed as the Interim Resolution Professional (IRP) and was later replaced by Maligi Madhusudhana Reddy.

The Joint Commissioner issued a Show Cause Notice dated 29.08.2023 to the Corporate Debtor prior to the commencement of CIRP.

The Joint Commissioner passed an Order-in-Original No. PUN-CGST-001/JC-VGM-203/2024-25 dated 03.02.2025, determining tax liability and imposing penalties against the Corporate Debtor during the moratorium period.

The Resolution Professional communicated to the Respondent that the Corporate Debtor was undergoing CIRP and that a moratorium under Section 14 was in force.

…

## Issues and analysis

### Issue 1: Whether the Order-in-Original passed by the Joint Commissioner during the moratorium period is …

**Ratio:** The Hon'ble NCLAT in Employees' Provident Fund v. Jaykumar Pesumal Arlani (RP), (2025)

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**Reasoning:** The Tribunal relied on the NCLAT's decision, which stated that claims arising out of

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**Interpretation:** The moratorium under Section 14 prohibits the continuation of assessment

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**Application:** The Order-in-Original was passed during the moratorium period, making it

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## Parties

- **Judges:** Rajeev Bh…; Sanjay…
- **Appellants:** Maligi Madhusudhan…; Nitish Ba…
- **Respondents:** Naoline Infrastruc…; GVK Transportation…; +1 more
- **Other parties:** Pankaj Bh…; M/s. Mytrah Vayu…; +1 more

## Timeline

- **2026-03-18 — Order Da…**: Order pronounced on…
- **2024-06-04 — CIRP Commen…**: Corporate Debtor…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 14 — Moratorium](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-14)

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