TaxTMI 
TaxTMI 
2026 (3) TMI 38
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....9;s directions was delayed. 6. Thereafter, Appeal was sent to the Appellant on 15.07.2025 after curing the defects marked by the Registry for the perusal of the client and the same was received back by the office of the counsel on 07.08.2025 with certain instructions by the client. 7. That after making the necessary changes as suggested, the appeal was again sent back to the Appellant on 20.08.2025. After the final approval, the accompanying appeal along with necessary applications and fresh affidavit was received back by office of the counsel in September 2025. This led to an inadvertent delay in the preparation, finalization, and re-filing of the appeal in the present matter." 3. Learned counsel for the respondent refuting the submissions submits that there are no explanation of delay and the nature of the defect has been noticed in paragraph 4 could have been very well be cured by the appellant within the relevant time. 4. The appellant being the Surat Municipal Corporation, it is submitted that the approvals were required on different stages and for refiling also necessary approvals were obtained, which has been mentioned in paragraph 7. 5. We find su....
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....h 3 of the impugned, order which is as follows: "3. The Respondent, i.e, Surat Municipal Corporation, has filed its reply to the application before this Tribunal on 05.09.2024 vide diary no. D-6856, the relevant paragraphs of the said reply are hereby reproduced:- 5. I submit that the applicants have prayed to this Hon'ble tribunal to direct the present respondent to refund an amount of Rs. 39,96,685/- (Thirty Nine Lakhs Ninety Six Thousand & Six Hundred and Eighty Five Only) to applicant no. I, paid by the applicant no. I under protest towards pre-CIRP dues of Municipal Tax which remain unpaid by the corporate debtor for removing seal from premises of corporate debtor. 6. I submit that respondent Surat Municipal Corporation ("SMC") is a public body constituted under the provisions of the Gujarat Provincial Municipal Corporation Act 1949, rendering its service for the betterment of the citizens of Surat. I submit that the property tax is the main source of revenue for Respondent Corporation, from which the respondent provides basic amenities to citizens of Surat. 7. I submit that the Tenement No. 030B-07-0831 -0- 001 & Tenement No. 030B-07-08....
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....removed the seal applied by it. 12. I submit that first time on 08.08.2023, when Resolution professional Mr. Ravindra Kumar Goyal had submitted a letter dtd. 05. 08.2023 to Surat Municipal Corporation, the present respondent came to know that the resolution plan submitted by M/s Akashganga Processors Private Limited in the matter of Polycoat India Private Limited has been approved by the Hon'ble National Company Law Appellate Tribunal. 13. I submit that on receipt of the letter dtd. 05.08.2023 The respondent had started to collect the information regarding the proceedings, and after approval of the competent authority of the respondent corporation, appointed the lawyer at the Supreme Court of India to challenge the order dtd. 13.07.2023 passed in Company Appeal (AT) (Insolvency) No.1148 of 2022. I submit that since the respondent is aggrieved by the order passed by the Hon'ble appellate tribunal dtd.13.07.2023 and proposed to challenge the same before the Hon'ble Supreme Court of India, the Demand Draft of Rs. 27,368/- submitted by the resolution professional Mr. Goyal had not been encashed. 14. I submit that the Civil Appeal had been register....
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....otice of such transfer) in writing to the commissioner. I submit that in present case no such notice given to commissioner of Respondent Corporation. 18. I further submit that under the Taxation Rules if, any person primarily liable for the payment of a property tax whose title to or over such premises is transferred fails to give notice of such transfer to the commissioner, he shall in addition to any other liability which he incurs through such neglect, continue liable for the payment of all property taxes from time to time payable in respect of the said premises until he gives such notice, or until the transfer shall have been recorded in the assessment books. Therefore, under the Taxation Rules the M/s. Gupta Silk Mills liable to pay outstanding amount of property taxes even if name has been changed. 19. I submit that in view of what is submitted herein above and in the facts of the case, the applicants are not entitled to any relief and the interim relief, if any, granted earlier may be vacated and the application deserve to be dismissed." vi. Adjudicating authority after considering the application and the reply has by the impugned order allowed the....
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....cannot be exempted from paying the electricity dues and the judgment of the Hon'ble Supreme Court in 'Ghanshyam Mishra & Sons Pvt. Ltd., through the Authorised Signatory' Vs. 'Edelweiss Asset Reconstruction Company Limited, Through the Director & Ors.' in [Civil Appeal No. 8129/2019] shall not come to its aid. 6. When we look into the aforesaid case, from the facts it is clear that the disputes pertaining to tariff rate relief was already pending in the High Court in the writ petition, which has been noticed in paragraphs 7 & 8. The question has been noticed in paragraph 1. When we look into the judgment of the Madras High Court in paragraphs 28 & 34 which is relied by the appellant, it is clear that High Court has noticed that the dispute regarding tariff was already engaging pending litigation when CIRP commenced. It was held that Interim Resolution Professional (IRP) was under responsibility to collect information and liabilities from sources and place it before the CoC. 7. Learned counsel for the appellant has also relied on paragraph 24 of the judgment, which is as follows: "24. In view of the subsequent march of law through judicial pronouncements, Gnanashyam c....