2020 (10) TMI 735

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....ation of IA No. 166/2019 and IA No. 167/2019. It is submitted that both the applications i.e. the IA No. 166/2019 and IA No. 167/2019 were dismissed for want of prosecution on 16.08.02019. 2. It is further submitted that the said order is received by way of online on 23.08.2019 and due to administrative procedure, the Application for restoration could not be filed in time. Consequent upon which, there were/are 29 days' delay in filing restoration application which is required to be condoned. 3. It is to be mentioned herein that and also on perusal of the record, it is found that IA No. 166/2019 and IA No. 167/2019 in C.P. (I.B.) No. 118/2018 were filed by the Applicant/State Tax Officer-2 with a prayer, for direction upon the RP f....

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....at the dues of the Government, Central Government and/or State Government or any legal authority fall under the category of "Operational Debt". That apart, the applicant is claiming that in view of the provision of section 48 of Gujarat Value Added Tax, 2003, he may be treated as secured statutory creditor. This contention of the Applicant is/are also not maintainable in view of looking to the definitions' stated hereinabove as also in view of section 238 of the IBC which read as under: Section 238 of the IBC shall have effect, notwithstanding, anything in consistent therewith contained in any other law for the time being in force any instrument having effect by virtue of any such law. 6. The Hon'ble Supreme Court in Civ....