Authority: National Company Law Appellate Tribunal Principal Bench, New Delhi

Order Date: 25 August 2026

Case Overview

The National Company Law Appellate Tribunal (NCLAT) is hearing Company Appeal (AT) (Ins) No. 418 of 2021 between Shri Ramchandra D. Choudhary, acting in his capacity as the Liquidator of Anil Nutrient Ltd. (Appellant), and The Commissioner of State Tax (3) Gujarat & Anr. (Respondents). The appeal arises from insolvency proceedings involving Anil Nutrient Ltd. and concerns matters related to state tax claims against the company during liquidation proceedings.

Final Outcome

The NCLAT bench comprising Justice Sharad Kumar Sharma (Member Judicial) and Arun Baroka (Member Technical) has adjourned the matter and listed it for the next hearing on 14 October 2026. No substantive decisions or rulings were made in this order, which serves solely as a scheduling update.

Topics: Insolvency Appeal, Tax Claims, Liquidation Proceedings