GKC Projects Appeals Post-Resolution Sales Tax Claim

Authority: National Company Law Appellate Tribunal, Chennai (Justice N. Seshasayee, Member (Judicial) and Jatindranath Swain, Member (Technical))

Order Date: 30 July 2026

Case Overview

This appeal, Company Appeal (AT) (CH) (Ins) No. 420/2022, was filed by M/s. GKC Projects Ltd. (Appellant) against the State Tax Officer, Pudukottai (Respondent). The appeal challenges a sales tax claim made by the respondent department after the corporate insolvency resolution plan for GKC Projects Ltd. had already been approved by the NCLT and after the Successful Resolution Applicant (SRA) had assumed control of the corporate debtor. The core legal question appears to be the validity of a tax claim raised after the resolution process was concluded and the new management was in place.

During the hearing, there was no appearance for the respondent (State Tax Officer, Pudukottai). The tribunal noted that the appellant is required to request the Government Pleader (G.P.) of Tamil Nadu, who appears before the Hon'ble High Court, to represent the respondent in this matter.

Final Outcome

The tribunal did not issue a final ruling on the merits of the appeal. The matter was adjourned and listed for the next hearing on 07 August 2026. The final outcome is pending and contingent on the next hearing.

Topics: Insolvency Resolution, Tax Claims, NCLAT