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

Order Date: 12th August 2026

Case Overview

The National Company Law Appellate Tribunal (NCLAT) heard Comp. App. (AT) (Ins) No. 957 of 2026 along with I.A. No. 3816 of 2026. The appeal was filed by the Assistant Commissioner, Central Tax as the appellant against Wind World (India) Ltd., represented through its Resolution Professional Mr. Ravi B. Sethia. The matter was presented in hybrid mode with advocates representing both parties - Ms. Nidhi T. Vyas and Ms. Aparna Singh for the appellant, and Ms. Sanaea Larkari for the respondents. The bench consisted of Justice Yogesh Khanna (The Officiating Chairperson), Barun Mitra (Member Technical), and Ajai Das Mehrotra (Member Technical).

Final Outcome

The Tribunal did not make any substantive ruling on the merits of the case. The order simply adjourned the matter and listed the appeal for the next hearing on 1st September 2026. The case remains pending before the NCLAT.

Topics: Insolvency Appeal, Tax Claim, Corporate Debtor