Authority: National Company Law Tribunal, Division Bench, Court - 1, Ahmedabad
Order Date: 06/07/2026
Case Overview
The National Company Law Tribunal (NCLT) Ahmedabad is hearing seven interconnected applications (IA/999(AHM)2026 to IA/1005(AHM)2026) filed by IDBI Ltd against Wind World (India) Ltd. These applications are part of the main corporate insolvency resolution process (CP(IB) 14 of 2018) initiated against Wind World (India) Ltd.
The applications are filed under Section 60(5) of the Insolvency and Bankruptcy Code, 2016, with IDBI Ltd seeking relief regarding Pre-CIRP GST amounts that it claims to have paid on behalf of the corporate debtor, Wind World (India) Ltd. Each application represents a separate financial claim for refund or adjustment of specific GST amounts paid before the commencement of the corporate insolvency resolution process.
The specific amounts claimed in each application are:
- IA/999(AHM)2026: ₹1,71,99,175.26
- IA/1000(AHM)2026: ₹78,50,857
- IA/1001(AHM)2026: ₹1,45,48,500
- IA/1002(AHM)2026: ₹2,12,40,724
- IA/1003(AHM)2026: ₹3,10,62,686
- IA/1004(AHM)2026: ₹77,44,682
- IA/1005(AHM)2026: ₹4,10,94,968.16
The total cumulative claim across all seven applications amounts to ₹14,09,41,592.42 (Fourteen Crore Nine Lakh Forty One Thousand Five Hundred Ninety Two and Paise Forty Two only).
Final Outcome
The NCLT bench comprising Mr. Shammi Khan (Hon'ble Member Judicial) and Mr. Sanjeev Sharma (Hon'ble Member Technical) has issued notice to the respondent, Wind World (India) Ltd, returnable by the next hearing date. The applicant (IDBI Ltd) has been directed to collect the notice from the registry and serve it upon the respondent through Registered Post/Speed-post, Dasti mode, and via registered email ID. The respondent has been given seven days from the date of receipt of notice to file their reply. Any rejoinder must be filed before the next date of hearing. Proof of service must be filed by way of an affidavit. All seven applications have been listed for further consideration on 14 July 2026.
Topics: Insolvency Proceedings, GST Refund, Banking Claims