Authority: National Company Law Appellate Tribunal Principal Bench, New Delhi

Order Date: 16 July 2026

Case Overview

The National Company Law Appellate Tribunal (NCLAT) has listed an appeal filed by the Office of the Assistant Commissioner of Central GST & Central Excise, Belapur Commissionerate against Dolphin Offshore Enterprises (India) Ltd. and another respondent. The appeal, registered as Comp. App. (AT) (Ins) No. 847 of 2026 along with I.A. No. 3349 of 2026, involves insolvency proceedings. The GST department is represented by Senior Advocate Mr. Satish Aggarwal, while Dolphin Offshore is represented by Advocates Ms. Priyanshi Bhatnagar and Mr. Kaustubh Singh. The second respondent is represented by Advocates Mr. Akshay A. and Mr. Sarthak Srivastava.

Final Outcome

The tribunal, comprising Officiating Chairperson Justice Yogesh Khanna and Technical Member Barun Mitra, has scheduled the next hearing for August 24, 2026. The order was issued in hybrid mode, indicating both physical and virtual hearing options. No substantive decisions on the merits of the case were made in this scheduling order.

Topics: NCLAT Proceedings, GST Dispute, Insolvency Matter