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

Order Date: 24 August 2026

Case Overview

The National Company Law Appellate Tribunal (NCLAT) at Chennai heard IA No. 799/2026 in Company Appeal (AT) (CH) (Ins) No. 282/2026. The appeal was filed by KOBO Biotech Ltd., represented by its Resolution Professional, Namrata Amol Randeri, against The Deputy State Tax Officer & Another. The case involves matters related to state taxation during the company's corporate insolvency resolution process.

Final Outcome

The NCLAT bench adjourned the hearing and listed the appeal for the next hearing on 22 September 2026. No substantive arguments were heard as there was no appearance from either the appellant (KOBO Biotech Ltd.) or the respondents (The Deputy State Tax Officer & Another) during the proceedings conducted in hybrid mode.

Topics: NCLAT Proceedings, Tax Dispute, Corporate Insolvency