Authority: National Company Law Appellate Tribunal, Chennai Bench
Order Date: November 2, 2026
Case Overview
The National Company Law Appellate Tribunal (NCLAT) at Chennai has listed three connected appeals filed by the State of Tamil Nadu Commercial Taxes & Registration Department for hearing on November 4, 2026. The appeals challenge orders related to corporate insolvency resolution proceedings.
In Company Appeal (AT) (CH) (Ins) No. 380/2024, the appellant is the State of Tamil Nadu Commercial Taxes & Registration Department represented by Assistant Commissioner (ST) T. Saravanakumar. The respondents are J. Karthiga, Resolution Professional of GK Steel & Allied Industries Ltd., and another party.
In Company Appeal (AT) (CH) (Ins) No. 148/2024, the appellant is the same department represented by Assistant Commissioner S. Gobi. The respondents include J. Karthiga as Resolution Professional of GK Steel & Allied Industries Ltd. and four others.
In Company Appeal (AT) (CH) (Ins) No. 171/2025, the appellant is the Assistant Commissioner of P.N. Palayam Circle, Commercial Taxes Department, Government of Tamil Nadu. The respondents are M/s. Rocksand Minerals Pvt. Ltd. and seven others.
The appeals involve disputes between the state tax authority and corporate entities undergoing insolvency resolution processes, with representation from various advocates including Mr. B. Prashanth Nadaraj for the appellants and Mr. Ravi Rajagopalan and Mr. Pranav Gopalakrishnan for different sets of respondents.
Final Outcome
The NCLAT bench comprising Justice N. Seshasayee (Member-Judicial) and Jatindranath Swain (Member-Technical) has adjourned all three appeals and listed them for hearing on November 4, 2026. No substantive decisions were made in this order, which serves only to schedule the matters for future hearing.
Topics: Insolvency Appeals, Tax Claims, Adjournment