TaxTMI 
TaxTMI 
2022 (5) TMI 488
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....filed on 07.03.2022 under Section 42 of the IBC, 2016 by the Assistant Commissioner of Central Taxes in the matter of M/s. Goodwin Packpet Pvt. Ltd., seeking the following relief: - ➢ To direct the 1st Respondent to forthwith include the claims submitted by the Petitioner in Form C under Regulation 17 of the Insolvency and Bankruptcy Board of India (Liquidation Process), 2016, in the list of stakeholders for adjudication. 2. The brief facts of the case are as under: - 3. Aggrieved by the order passed by the 1st Respondent /Liquidator dated 17.02.2022 rejecting the claims submitted by the Appellant which is the nodal national agency responsible for administering Customs, GST, Central Excise, Service Tax & Narcotics in I....
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....spondent is appointed as the Liquidator. The public announcement in this regard was made on 25.01.2021 inviting claims from stakeholders to be filed before the 1st Respondent. However, the Appellant could not file its claims before the 1st Respondent within the stipulated period. It is submitted that the delay has occurred because the 2nd Respondent had opted for the amnesty scheme- Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS) on 15.01.2020 but the payment due was not made till the due date 30.06.2020 making them ineligible for the benefits under the scheme. It is further stated that the Appellant was unaware that a CIRP had been initiated against the 2nd Respondent by this Tribunal. 5. It is also stated that the Appellant sub....
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....to be finalized in the present case and no prejudice will be caused if the claim of the Appellant is adjudicated. None of the assets of the 2nd Respondent are liquidated and sold till date. Submission by the Respondents 8. The 1st Respondent/Liquidator filed a reply statement on behalf of the 2nd Respondent also and stated that this Tribunal had ordered the liquidation of M/s Goodwin Packpet Pvt. Ltd. vide its order dated 11.01.2021. The Appellant has submitted their claim to the 1st Respondent/Liquidator on 07.02.2022 and the same was rejected on 17.02.2022 as per Section 38(1) of IBC, 2016 and Regulation 31 of IBBI (Liquidation Process) Regulations, 2016. 9. It is further stated that there is no authority vested with the Liquidat....
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....uidator of the 2nd Respondent Company, and perused the entire case records/documents. To decide this matter, we have gone through the decision of the Hon'ble Supreme Court in Miscellaneous Application No. 21/2022 in Miscellaneous Application No. 665/2021 in Suo Motu Writ Petition (C) No. 3 of 2020 wherein it was held as under: - 5. Taking into consideration the arguments advanced by learned counsel and the impact of the surge of the virus on public health and adversities faced by litigants in the prevailing conditions, we deem it appropriate to dispose of the M.A. No. 21 of 2022 with the following directions: I. The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021....