NCLT Dismisses GST Claim on Nicco Corp Liquidation

NCLT Kolkata dismissed an application by Odisha GST authorities seeking direction to Nicco Corporation's liquidator to decide on their tax claim.
The claim of Rs. 9.19 lakh was submitted over three years late in December 2020, well past the November 2017 deadline.
The tribunal ruled the liquidator's September 2024 communication, stating non-acceptance due to delay, sufficiently constituted rejection.
The application was deemed infructuous as the requested communication had already been provided by the liquidator.