Authority: National Company Law Appellate Tribunal, Chennai (Appellate Jurisdiction)
Order Date: 10 July 2026
Case Overview
The National Company Law Appellate Tribunal (NCLAT) at Chennai has received an appeal filed by The Principal Commissioner of GST & Central Excise, CGST, Chennai North (Appellant) against A Arumugam, the Resolution Professional (RP) and Liquidator of RL Logistics Pvt. Ltd., along with two other respondents. The appeal challenges actions or decisions taken within the corporate insolvency resolution process of RL Logistics Pvt. Ltd. The specific nature of the GST claim or dispute between the tax authority and the liquidator is not detailed in this procedural order. The matter was presented before a bench consisting of Justice Sharad Kumar Sharma (Member - Judicial) and Jatindranath Swain (Member - Technical).
Final Outcome
The NCLAT bench issued a procedural order to adjourn the hearing. The appeal (Company Appeal (AT) (CH) (Ins) No. 49/2025) along with its connected interlocutory applications (IA Nos. 184 & 185/2025) has been listed for its next hearing on 21 September 2026. The case will be taken up under the caption 'For Admission (After Notice)', indicating the next stage will consider the formal admission of the appeal following service of notice to the respondents.
Topics: Insolvency Litigation, GST Claims, NCLAT Procedure