# In the matter of Shomuk Consultancy Services Private Limited

> NCLT judgment dated 2025-08-08. Citation: TCN-2025-NCLT-01227. The case pertains to an application filed under Section 33(1)(a) of the Insolvency and…

- **Court:** NCLT
- **Order date:** 8 Aug 2025
- **Citation:** TCN-2025-NCLT-01227
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-kolkata/shomuk-consultancy-services-private-limited-4098acf0

## Summary

### Background

The case pertains to an application filed under Section 33(1)(a) of the Insolvency and Bankruptcy Code, 2016, seeking liquidation of Shomuk Consultancy Services Private Limited. The Corporate Insolvency Resolution Process (CIRP) was initiated on 11th June, 2024.

## Facts

CIRP was initiated against Shomuk Consultancy Services Private Limited on 11th June, 2024.

No resolution plan was received during the CIRP period.

The COC decided to liquidate the Corporate Debtor under Section 33 of the Insolvency and Bankruptcy Code, 2016.

An application was filed under Section 33(1)(a) of the IBC to liquidate the Corporate Debtor.

Mr. Mahesh Chand Gupta was appointed as the Liquidator.

## Issues and analysis

### Issue 1: Whether the Corporate Debtor should be liquidated under Section 33 of the Insolvency and Bankruptcy …

**Ratio:** Section 33 of the Insolvency and Bankruptcy Code, 2016, allows for the liquidation of a

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**Reasoning:** The COC decided to liquidate the Corporate Debtor as no resolution plan was received

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**Interpretation:** The absence of a resolution plan and the decision of the COC to liquidate the

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**Application:** The Tribunal applied Section 33 of the IBC and ordered the liquidation of the

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## Parties

- **Judges:** BIDISHA BA…; Siddharth…
- **Appellants:** Jitendra…
- **Respondents:** Shomuk Consultancy…
- **Other parties:** ADITYA BIRLA…; Mahesh Chan…; +1 more
- **Advocates:** Rishav Ba…; Amit Kr…; +5 more

## Timeline

- **2024-06-11 — Initiation…**: Corporate Insolvency Resolution Process (CIRP)…
- **2024-06-11 — Appointment…**: The Applicant was appointed as the…

## Legal provisions

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

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