NCLAT Defers Sales Tax Officer Appeal Hearing

Authority: National Company Law Appellate Tribunal, Chennai (Justice N Seshasayee, Member (Judicial) and Jatindranath Swain, Member (Technical))

Order Date: 07 September 2026

Case Overview

The National Company Law Appellate Tribunal (NCLAT) at Chennai has issued an order in an appeal filed by The Sales Tax Officer, Central Section, Commercial Taxes & Anr. (Appellants) against P. Sriram, the Liquidator of Bharat Coal Chemicals Ltd. (Respondent). The case is registered as Company Appeal (AT) (CH) (Ins) No.447/2022 with interconnected Interlocutory Applications (IA Nos.1134, 1135 & 1136/2022). The nature of the underlying dispute between the tax authority and the company's liquidator is not detailed in this specific order. The proceedings fall under the tribunal's appellate jurisdiction for insolvency matters.

Final Outcome

The tribunal has adjourned the hearing and listed the appeal for the next hearing on 20 November 2026. The case has been categorized under the caption 'Old Cases' for that date. No further directions, observations on merits, or outcomes were issued in this particular order.

Topics: NCLAT, Insolvency, Tax Dispute