Authority: National Company Law Appellate Tribunal (NCLAT) at Chennai

Order Date: October 6, 2026

Case Overview

The National Company Law Appellate Tribunal (NCLAT) at Chennai has issued a procedural order concerning four separate appeals related to the liquidation proceedings of Thiru Arooran Sugars Ltd. The appeals involve various parties challenging or related to the actions of the appointed liquidator, Mr. Ramakrishana Sadasivan.

The appeals are:

1. Company Appeal (AT) (CH) No.42/2022: Filed by The Assistant Commissioner of GST and Central Excise against the liquidator.

2. Company Appeal (AT) (CH) No.44/2022: Also filed by The Assistant Commissioner of GST and Central Excise against the liquidator.

3. Company Appeal (AT) (CH) No.52/2022: Filed by S.C. Dakshinamurthy, Proprietor of Sethu Transports, against the liquidator.

4. Company Appeal (AT) (CH) No.57/2023: Filed by The Tamil Nadu Sugarcane Farmers Association against the liquidator and another respondent.

The order notes appearances (or lack thereof) for each appeal, with Mr. Mohammed Umar K, Advocate (for Mr. B. Dhanraj, Advocate) consistently representing the liquidator respondent across all appeals. Additional representation includes Ms. Varshini M, Advocate for the appellant in CA No.52/2022, Mr. K. Sanjay, Advocate for the appellant in the suspended director matter, and Mr. Krishna Desikan, Advocate for the second respondent in CA No.57/2023.

Final Outcome

The bench comprising Justice N. Seshasayee (Member - Judicial) and Jatindranath Swain (Member - Technical) adjourned all four appeals and listed them for hearing on December 17, 2026. No substantive decisions on the merits of the appeals were made in this order, which serves purely as a scheduling directive.

Topics: Insolvency Proceedings, Sugar Industry, Creditor Claims