NCLAT Condones Tamil Nadu Tax Dept's 196-Day Delay

NCLAT Chennai condoned a 196-day delay by Tamil Nadu Commercial Taxes Dept in refiling an appeal against GK Steel's resolution plan.
The appeal challenges the exclusion of a Rs 32.83 crore tax claim from the corporate insolvency resolution process.
The appellant cited distance from Chennai and official workload as reasons for the delay in rectifying appeal defects.
The Tribunal found sufficient cause for the delay and listed the substantive appeal for hearing on 15.06.2026.