# In the matter of Sanjay Kumar Agarwal vs. State Tax Officer & Anr.

> SC judgment dated 2023-10-31. Citation: TCN-2023-SC-00024. This case involves a batch of five Review Petitions seeking to review a common Judgment and Order…

- **Court:** SC
- **Order date:** 31 Oct 2023
- **Citation:** TCN-2023-SC-00024
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/supreme-court-of-india/sanjay-kumar-agarwal-vs-state-tax-officer-anr-d6ac70d8

## Summary

### Background

This case involves a batch of five Review Petitions seeking to review a common Judgment and Order passed by the Supreme Court in Civil Appeal No. 1661 of 2020 and Civil Appeal No. 2568 of 2020. The appeals were preferred by the State Tax Officer-appellant. Civil Appeal No. 1661 of 2020 was preferred by the Appellant-State Tax Officer against the Respondent-Rainbow Papers Limited (Corporate Debtor), being aggrieved by the Judgment and Order dated 19.12.2019 passed by the National Company Law Appellate Tribunal (NCLAT). The NCLAT had dismissed the Company Appeal (At) (INs) No. 404 of 2019 filed by the appellant, holding that the appellant cannot claim first charge over the property of the Corporate Debtor, as Section 48 of the Gujarat Value Added Tax 2003 (GVAT Act)

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## Facts

The case involves multiple review petitions filed against a common judgment and order passed by the Supreme Court in Civil Appeal No. 1661 of 2020 and Civil Appeal No. 2568 of 2020. The original appeals were preferred by the State Tax Officer. Civil Appeal No. 1661 of 2020 was filed against Rainbow Papers Limited (Corporate Debtor) due to disagreement with the NCLAT's order dated 19.12.2019. The NCLAT had dismissed the Company Appeal (At) (INs) No. 404 of 2019, which stated that the State Tax Officer could not claim first charge over the Corporate Debtor's property, as Section 48 of the Gujarat Value Added Tax 2003 (GVAT Act) could not override Section 53 of the Insolvency and Bankruptcy Code 2016 (IBC). Civil Appeal No. 2568 of 2020 was filed against Mr. Chandra

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## Issues and analysis

### Issue 1: Whether the Review Petitioners have been able to make out any case within the ambit of Order XLVII …

**Ratio:** A judgment is open to review inter alia if there is a mistake or an error apparent on the

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**Reasoning:** The Court examined the submissions made by the learned Counsels for the Review

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**Interpretation:** The scope of review is limited to correcting errors apparent on the face of the

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**Application:** The Court applied the principles of review and found that the Review

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## Parties

- **Judges:** A.S. BO…; BELA M. T…
- **Appellants:** Sanjay Kumar…
- **Respondents:** Rainbow Papers…; STATE TAX OFFICER…

## Timeline

- **2019-12-19 — NCLAT Or…**: NCLAT passed an order dismissing the Company Appeal (At) (INs) No. 404 of 2019, which…
- **2020-01-23 — NCLAT Or…**: NCLAT passed an order in Company…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 53 — Distribution of assets](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-53)

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