Authority: National Company Law Appellate Tribunal, Principal Bench, New Delhi
Order Date: July 27, 2026
Case Overview
This is an order from the National Company Law Appellate Tribunal (NCLAT) in Comp. App. (AT) (Ins) No. 451 of 2026. The appellant is Kamal Agarwal, who is acting in his capacity as the Liquidator for Khullar Hospitality Pvt. Ltd. The respondent is the Assistant Commissioner, Division Connaught Place, CGST South. The nature of the appeal concerns a matter related to GST and the liquidation process of Khullar Hospitality Pvt. Ltd. The legal representation for the appellant was present, led by Mr. Abhishek Anand and other advocates. Notably, an appearance for the respondent GST authorities was not marked.
Final Outcome
The bench, comprising Justice Mohammad Faiz Alam Khan (Member-Judicial) and Naresh Salecha (Member-Technical), did not pass any substantive order on the merits of the case. The hearing was adjourned due to a lack of time. The appeal was listed for its next hearing on August 27, 2026. The outcome of the appeal and the specific GST-related issues in dispute remain pending adjudication.
Topics: NCLAT, Insolvency, GST