Post-commencement fuel surcharge demand under insolvency proceedings saw no interference, as the Court noted missing Form No. P10 inclusion.

Proceedings under Section 54C of the Insolvency and Bankruptcy Code raised a challenge to demand components linked to truing up and special fuel surcharge. The Court noted that the fuel surcharge truing up, and the special fuel surcharge amount, arose after commencement of the insolvency proceedings, and also observed that the amounts in the demand order were not included in Form No. P10. On that basis, it found no reason to interfere with the appellate tribunal's reasoning and dismissed the appeal.

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Issues: Whether the impugned judgment required interference in relation to the demand arising from truing up and special fuel surcharge in the context of proceedings under Section 54C of the Insolvency and Bankruptcy Code, 2016.

Analysis: The Court noticed reservations about the reasoning of the appellate tribunal and observed that the truing up, so far as fuel surcharge was concerned, occurred after the commencement of proceedings under Section 54C of the Insolvency and Bankruptcy Code, 2016. The same was observed in respect of the special fuel surcharge amount. The Court also noted that the amounts referred to in the demand order were not included in Form No. P10.

Outcome: No interference was called for and the appeal was dismissed.

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