Assistant Commissioner Central Gst ... vs Mr. Pravin Charan Dwary Irp/Rp

The Asst. Commissioner, ....Appellant Central GST, Division- Himmatnagar Vs.

Mr. Pravin Charan Dwary ...Respondent For Appellant: Ms. Anushree Narain, Advocate

For Respondent: Mr. Atul Sharma, Advocate.

ORDER

(Through Virtual Mode)

06.07.2022: Heard Learned Counsel for the Appellant.

2. This Appeal has been filed against the order dated 08.03.2021 passed

by the Adjudicating Authority (National Company Law Tribunal), Ahmedabad

Bench, Court-1 on I.A 461 of 2019.

3. Learned Counsel for the Appellant submits that I.A 461 of 2019 was

filed by the Appellant Department praying that the goods attached on

01.02.2018 be not included in the assets of the Corporate Debtor since the

Corporate Insolvency Resolution Process was initiated subsequently. It was

also prayed by the Appellant that they be allowed to auction the seized goods

by the Excise Department. Both the Applications have been rejected by the

impugned order.

2

4. The mere fact that the goods were attached cannot mean that the goods

do not belong to the Corporate Debtor and we do not find any infirmity in the

order of the Adjudicating Authority rejecting the Application filed by the

Department. There is no merit in the Appeal. The Appeal is dismissed.

[Justice Ashok Bhushan] Chairperson

[Justice M. Satyanarayana Murthy] Member (Judicial)

[Barun Mitra] Member (Technical)

Anjali/nn

Comp. App. (AT) (Ins.) No. 614 of 2022