Deputy Commissioner Of Commercial Tax & ... vs Kshtiz Chhawchharia

IN THE MATTER OF: Deputy Commissioner of Commercial Tax & GST, C.T & GST Circle, Jharsuguda, Odisha ...Appellant(s)

Versus Kshtiz Chhawchharia Liquidator of Concast Steel ...Respondent(s) Ltd. Present:

For Appellant(s) : Mr. Anand Dar, Advocate for Appellant.

For Respondent(s) : Ms. Kiran Sharma & Ms. Soorjya Ganguli, Advocates for Respondent. ORDER

(HYBRID MODE)

15.07.2025: This appeal is against an impugned order dated 01.05.2024

whereby an I.A. (IBC)/1138(KB)2023 filed by the appellant before the NCLT

was dismissed on grounds of limitation. The impugned order is as under:

"23. Identical prayer as in IA(I.B.C)/1138(KB)2023 has been sought for against the rejection of its claim vide letter dated 24th August, 2022 by the Liquidator, as time barred in terms of Section 38 (1) of the Code.

24. Since the last date was submission of claim was 26th October, 2018 and the claim was lodged on 16th August, 2022 along with Form C due to the reasons mentioned above and having noted the enormous delay in preferring the claim without any proper justification and separate application seeking condonation of delay, we deem it appropriate to reject the application.

25. Accordingly, IA (I.B.C)/560(KB)2023 and IA (I.B.C)/1138(KB)2023 stands dismissed."

2 It is the submission of the Ld. Counsel for the Appellant his application viz

I.A. (IBC)/1138(KB)2023 was dismissed along with I.A. No. 560 of 2023 and

though in I.A. No. 560 of 2023, limitation for filing claim was an issue, but in

I. A. No. 1138 of 2023 the issue was whether the appellant is to be treated as

a Secured Creditor or not and his claim has already been admitted by the

liquidator.

The liquidator is present before us and submits the impugned order is wrong

to an extent the application is dismissed for want of limitation. In the

circumstances, the impugned order to the extent wherein it dismisses I.A. No.

1138(KB) 2023 is set aside. Let this application be now listed before the Ld.

NCLT within a week from today and be disposed of on merits. The appeal

stands disposed of in terms of the above. Pending applications, if any, are also

disposed of.

[Justice Yogesh Khanna] Member (Judicial)

[Mr. Indevar Pandey] Member (Technical)

Shweta/MD