Authority: National Company Law Appellate Tribunal, Chennai (Justice N. Seshasayee - Member (Judicial) and Jatindranath Swain - Member (Technical))
Order Date: October 5, 2026
Case Overview
The National Company Law Appellate Tribunal (NCLAT) at Chennai has listed for hearing an appeal filed by the Assistant Commissioner of Central Tax, Sangareddy GST Division against Manjeet Buccha, the Interim Resolution Professional (IRP) of Trident Sugars Ltd. The appeal, registered as Company Appeal (AT) (CH) (Ins) No.401/2025 with Interlocutory Application No. 1239/2025, involves GST matters related to the corporate insolvency resolution process of Trident Sugars Ltd. The case represents a dispute between tax authorities and the insolvency resolution professional regarding GST obligations during the corporate insolvency process.
Final Outcome
The NCLAT bench has adjourned the hearing and listed the appeal for November 18, 2026. The matter remains pending before the tribunal with no final decision rendered in this order.
Topics: Insolvency Proceedings, GST Dispute, Corporate Law