The Assistant Commissioner vs Avishek Gupta Rp M/S. Sps Metal Cast & ...

The Assistant Commissioner, Central Tax, CGST & CX ...Appellant

Versus

Avishek Gupta Resolution Professional ...Respondent

Present: For Appellant: Mr. Vaibhav Joshi, Advocate. For Respondent: Mr. Arik Banerjee, Mr. Abhishek Sikdar, Advocates with Mr. Avishek Gupta, RP in person.

ORDER

(Virtual Mode)

26.11.2021: This Appeal has been filed under Section 61 challenging the

order dated 08.07.2021 passed by the Adjudicating Authority (National

Company Law Tribunal) Kolkata Bench, Kolkata. The Appellant's claim has

been rejected by the Resolution Professional and thereafter Application was

filed by the Assistant Commissioner, Central Tax, CGST & CX before the

Adjudicating Authority, which Application too has been rejected by the

impugned order.

2. The Learned Adjudicating Authority has noted that the last date of

receipt of claim was 11.07.2019 and in the Application filed by the Applicant

it has been stated that they came to know about CIRP proceeding on

19.01.2020 but they have filed the claim on 22.02.2021 i.e. after more than

one year. Learned Counsel for the Appellant submits that it was duty of the

Resolution Professional to see all records and notice the claim. 2

3. The only question that needs consideration in the present Appeal is

whether the Adjudicating Authority committed error in rejecting the

Application filed by the Appellant.

4. There being gross delay in filing the claim by the Appellant, we see no

reason to entertain this Appeal. There is no error committed by the

Adjudicating Authority in rejecting the claim of the Appellant. Appeal is

dismissed.

[Justice Ashok Bhushan] Chairperson

[Justice Jarat Kumar Jain] Member (Judicial)

[Dr. Alok Srivastava] Member (Technical) Archana/nn.

Company Appeal (AT) (Ins) No. 869 of 2021