2026 (10) TMI 318

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....e and Sujen Shaikh,. For the Respondent: None.   PC: 1. Heard learned counsel for the petitioner. 2. This petition is filed by the State tax officer and the assistant Commissioner of State Tax, Gujarat in order to assail order dated 8/11/2023 passed by the National Company Law Tribunal, Mumbai, (NCLT) in interlocutory applications in respect of certain statutory notices issued by ....

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....urisdiction to entertain the writ petition. 6. Reliance is placed on the judgment of the Supreme Court in the case of 'S. Rajendra v.s Deputy Commissioner of Income Tax (Benami Prohibition and Ors') (2026) 5 SCC 563. 7. We have perused the relevant portion of the impugned order and we find that the NCLT has proceeded on the basis of the settled position of law that once the resolutio....

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....t). While considering the two special statutes, the Supreme Court's found that the provisions of the IBC could not be expansively construed to even trench upon the other field exclusively covered by another special statute. 10. We find that the parallel sought to be drawn by the learned counsel for the petitioners in the present case cannot be accepted, simply for the reason that in the pre....