2026 (3) TMI 1731

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....026 - -<br>Insolvency & Bankruptcy<br>[JUSTICE ASHOK BHUSHAN] CHAIRPERSON AND [BARUN MITRA] MEMBER (TECHNICAL) Present: For the Appellant: Mr. Ankur Mittal, Ms. Muskan Jain, Advocates. For Respondents: Ms. Ritu Guru, Advocate. ORDER These two appeals have been filed against the impugned order dated 20.01.2026 passed in I.A. No.4480 of 2024 which I.A. was filed by the State Tax Offic....

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....Secured Operational Debt. 3. In so far as the grievance of the State Tax Officer in the other Appeal is that the Adjudicating Authority has not observed that the dues under GVAT are Secured Debt but the Adjudicating Authority by the impugned order disposed of the application. Learned counsel for the Appellant has relied on judgment of the Hon'ble Supreme Court in State Tax Officer vs. Rainbow P....