# In the matter of Green Soul Ergonomics Private Limited

> NCLT judgment dated 2025-07-11. Citation: TCN-2025-NCLT-00804. The Department of Goods and Services, Government of Maharashtra, filed an IA under Section…

- **Court:** NCLT
- **Order date:** 11 Jul 2025
- **Citation:** TCN-2025-NCLT-00804
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-mumbai/green-soul-ergonomics-private-limited-68e3ea2f

## Summary

### Background

The Department of Goods and Services, Government of Maharashtra, filed an IA under Section 60(5) of the Insolvency and Bankruptcy Code, 2016, seeking directions to admit their claim in the CIRP of Green Soul Ergonomics Private Limited.

## Facts

The Adjudicating Authority admitted the Company Petition filed by Vivriti Capital Limited for initiation of CIRP against Green Soul Ergonomics Private Limited on 01.05.2024.

The Applicant (Department of Goods and Services, Government of Maharashtra) issued an order for determination of dues to the Corporate Debtor on 30.08.2024.

The Applicant filed its claim (Form B) with the Resolution Professional on 05.02.2025.

The Resolution Professional informed the Applicant on 06.02.2025 that the claim could not be considered as the CoC had approved the Resolution Plan.

The Resolution Professional caused a Public Announcement on 04.05.2024, setting 15.05.2024 as the last date for filing claims.

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## Issues and analysis

### Issue 1: Whether the timelines mentioned in the Insolvency and Bankruptcy Code, 2016 are directory or …

**Ratio:** The timelines are mandatory, designed to ensure procedural integrity and prevent undue

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**Reasoning:** The Tribunal relied on the judgment of the Hon'ble Apex Court in M/s. RPS Infrastructure

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**Interpretation:** The Tribunal interpreted the IBC as requiring strict compliance with the

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**Application:** The Tribunal applied this interpretation to the present case, finding that the

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## Parties

- **Judges:** Sushil Mahadeorao…; Charanjeet Singh…
- **Appellants:** Department of…; Vivriti Capital…
- **Respondents:** Green Soul…
- **Other parties:** Vishal…
- **Advocates:** Rohit Ma…; Radhika…; +4 more

## Timeline

- **2024-05-01 — Admission of Company…**: The Adjudicating Authority admitted the Company Petition filed by Vivriti Capital Limited…
- **2024-05-04 — Public Annou…**: The Resolution Professional caused a Public Announcement, setting 15.05.2024 as the last…

## 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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