Authority: National Company Law Tribunal, Division Bench, Court-1, Ahmedabad
Order Date: 10/06/2026
Case Overview
The application was filed by Kashyap A Shah, the Liquidator of Amigo Dispensing Solutions Pvt. Ltd., under Section 59(7) of the Insolvency and Bankruptcy Code, 2016 read with Regulation 38 of the Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017. The liquidator sought two specific prayers: (1) admission of the application and passing of a Dissolution Order under Section 59(8) of the IBC, and (2) any other reliefs deemed fit by the Adjudicating Authority in the interest of justice. The matter represents the final stage in the voluntary liquidation process of the corporate debtor.
Final Outcome
The NCLT bench comprising Member (Judicial) Shammi Khan and Member (Technical) Sanjeev Sharma did not grant immediate dissolution. Instead, the tribunal issued specific directions: (1) The liquidator must submit an affidavit stating that all liabilities of the corporate debtor have been paid irrespective of whether claims were received or not; (2) A revised Form H and affidavit must be filed within seven days; (3) The Registry was directed to issue notices to the Income Tax Department and Registrar of Companies (RoC), returnable by the next hearing date; (4) The applicant must collect notices and serve them to both authorities via Registered Post/Speed-post, Dasti mode, and registered email IDs immediately; (5) The Income Tax Department and RoC must file replies within seven days of receiving notice; (6) The applicant must file proof of service by affidavit before the next hearing. The matter has been adjourned and re-listed for further consideration on 24 June 2026.
Topics: Corporate Insolvency, Voluntary Liquidation Process