Authority: National Company Law Appellate Tribunal, Principal Bench, New Delhi

Order Date: 31 August 2026

Case Overview

The National Company Law Appellate Tribunal (NCLAT) heard Company Appeal (AT) (Insolvency) No. 119 of 2025 between the State Tax Officer (3) as appellant and Keyur Jagdishbhai Shah in his capacity as Liquidator of Gokul Ceramic Pvt. Ltd. as respondent. The appeal concerns matters related to the insolvency proceedings of Gokul Ceramic Pvt. Ltd. During the hearing, there was no representation appearing for the appellant (State Tax Officer), while the respondent was represented by advocate Mr. Noopur K. Dalal.

Final Outcome

The NCLAT bench comprising Justice Sharad Kumar Sharma (Member Judicial) and Members Technical Arun Baroka and Indevar Pandey issued a procedural order adjourning the appeal. The matter was listed for next hearing on 12 October 2026. No substantive decisions or rulings were made in this order, which served purely to schedule the next hearing date.

Topics: Insolvency Appeal, Tax Claims, NCLAT Procedure