Authority: National Company Law Appellate Tribunal, Chennai Bench
Order Date: July 27, 2026
Case Overview
The National Company Law Appellate Tribunal (NCLAT) at Chennai has issued a procedural order in Company Appeal (AT) (CH) (Ins) No.93/2024. The appellant is the Deputy Commissioner, Works Contract, Kerala State Goods & Services Tax Department, Ernakulam. The respondent is Mr. Vinod Balachandran FCA, who is the Liquidator of Albanna Engineering India Pvt. Ltd. The appeal concerns a matter related to the Goods and Services Tax (GST) arising from a works contract, filed against the corporate debtor undergoing liquidation. The order does not detail the specific allegations or claims in the dispute, focusing solely on the scheduling of the hearing.
Final Outcome
The two-member bench, comprising Justice N Seshasayee (Member - Judicial) and Jatindranath Swain (Member - Technical), has adjourned the matter. The appeal has been listed for the next hearing on September 25, 2026. No substantive decisions on the merits of the case were made in this order.
Topics: NCLAT Appeal, GST Dispute, Liquidation