Authority: National Company Law Appellate Tribunal, Principal Bench, New Delhi
Order Date: 24th August, 2026
Case Overview
The National Company Law Appellate Tribunal (NCLAT) Principal Bench heard an appeal numbered Comp. App. (AT) (Ins) No. 847 of 2026 along with an interlocutory application I.A. No. 3349 of 2026. The appellant is the Office of the Assistant Commissioner of Central GST & Central Excise, Belapur Commissionerate. The respondents are Dolphin Offshore Enterprises (India) Ltd. (first respondent) and another unnamed party (second respondent). The nature of the dispute involves matters related to insolvency, as indicated by the "(Ins)" designation in the case number. The hearing was conducted in hybrid mode, allowing both physical and virtual participation.
Final Outcome
The three-member bench, comprising Officiating Chairperson Justice Yogesh Khanna and Members Barun Mitra and Ajai Das Mehrotra, did not make any substantive ruling on the merits of the case. The tribunal ordered that the appeal be listed for hearing on 17th September, 2026, effectively adjourning the matter for approximately three weeks.
Topics: NCLAT Proceedings, GST Dispute, Insolvency Matter