Assistant Commissioner Of Commercial ... vs M/S. Pratibha Industries Ltd & Anr
- CitationCompany Appeal (AT) (Insolvency) No.1509 of 2023
Ratio decidendi
The rule this decision rests on
The condonation of delay in filing a claim under the insolvency process was granted on terms, and a direction to pay costs as a condition of that condonation is interdependent with it; the condition cannot be severed from the relief granted, so an appellant who challenges only the costs condition and not the condonation itself cannot obtain its deletion.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Assistant Commissioner of Commercial Taxes ...Appellant
Versus
Pratibha Industries Ltd. & Anr. ...Respondents
Present: For Appellant: Mr. Sandeep Huilgol, Advocate.
For Respondents:
ORDER
(Hybrid Mode)
18.01.2024: Heard learned counsel for the Appellant. This Appeal has
been filed against order dated 31.07.2023 passed by the Adjudicating
Authority by which order the Adjudicating Authority while deciding the IA
No.1368 of 2023 filed by the Appellant praying for condonation of delay
accepted the claim of the Appellant subject to payment of cost of Rs.50,000/-
to 'Bharatkosh' within a period of one week. Appellant is aggrieved with the
direction to deposit the cost.
2. We are of the view that direction to accept the claim after condonation
of delay was subject to payment of cost of Rs.50,000/- and both are
interdependent and payment of cost cannot be deleted as prayed by the
Appellant. We do not find any merit in the Appeal. Appeal is dismissed.
Cont'd.../ -2-
3. Learned counsel for the Appellant prays for and is allowed four weeks'
time to deposit the cost as directed in the impugned order.
[Justice Ashok Bhushan] Chairperson
[Barun Mitra] Member (Technical)
[Arun Baroka] Member (Technical) Archana/nn
Company Appeal (AT) (Insolvency) No.1509 of 2024
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