National Company Law Appellate Tribunal
Assistant Commissioner Central Gst ... vs Mr. Pravin Charan Dwary Irp/Rp on 6 July, 2022
NATIONAL COMPANY LAW APPELLATE TRIBUNAL,
PRINCIPAL BENCH, NEW DELHI
Comp. App. (AT) (Ins.) No. 614 of 2022
In the matter of:
The Asst. Commissioner, ....Appellant
Central GST, Division- Himmatnagar
Vs.
Mr. Pravin Charan Dwary ...Respondent
For Appellant: Ms. Anushree Narain, Advocate
For Respondent: Mr. Atul Sharma, Advocate.
ORDER
(Through Virtual Mode) 06.07.2022: Heard Learned Counsel for the Appellant.
2. This Appeal has been filed against the order dated 08.03.2021 passed by the Adjudicating Authority (National Company Law Tribunal), Ahmedabad Bench, Court-1 on I.A 461 of 2019.
3. Learned Counsel for the Appellant submits that I.A 461 of 2019 was filed by the Appellant Department praying that the goods attached on 01.02.2018 be not included in the assets of the Corporate Debtor since the Corporate Insolvency Resolution Process was initiated subsequently. It was also prayed by the Appellant that they be allowed to auction the seized goods by the Excise Department. Both the Applications have been rejected by the impugned order.
2
4. The mere fact that the goods were attached cannot mean that the goods do not belong to the Corporate Debtor and we do not find any infirmity in the order of the Adjudicating Authority rejecting the Application filed by the Department. There is no merit in the Appeal. The Appeal is dismissed.
[Justice Ashok Bhushan] Chairperson [Justice M. Satyanarayana Murthy] Member (Judicial) [Barun Mitra] Member (Technical) Anjali/nn Comp. App. (AT) (Ins.) No. 614 of 2022