NCLAT Adjourns State Tax Officer vs Liquidator Appeal

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

Order Date: 31 August 2026

Case Overview

The National Company Law Appellate Tribunal (NCLAT) Principal Bench heard Company Appeal (AT) (Insolvency) No. 119 of 2025. The appeal was filed by State Tax Officer (3) as the appellant against Keyur Jagdishbhai Shah in his capacity as the Liquidator of Gokul Ceramic Pvt. Ltd., along with another respondent. The hearing was conducted in hybrid mode. During the proceedings, there was no representation present for the appellant (State Tax Officer). The respondent was represented by Advocate Mr. Noopur K. Dalal.

Final Outcome

The three-member bench comprising Justice Sharad Kumar Sharma (Member Judicial), Arun Baroka (Member Technical), and Indevar Pandey (Member Technical) ordered that the appeal be listed for hearing on 12 October 2026. No substantive hearing or decision on the merits of the case took place during this proceeding. The matter was simply adjourned to the future date.