Authority: High Court of Judicature at Bombay (Civil Appellate Jurisdiction)
Order Date: 1 October 2026
Case Overview
- Petition filed by the State Tax Officer and Assistant Commissioner of State Tax, Gujarat, against Patanjali Foods Ltd (formerly Ruchi Soya Industries Ltd) challenging the NCLT, Mumbai order dated 8 November 2023 in interlocutory applications concerning statutory notices.
- Petitioners specifically contested paragraphs 6.4 and 6.5 of the impugned order, alleging that the NCLT acted without jurisdiction.
- The petitioners argued that the writ could be entertained because the order purportedly exceeded the NCLT’s jurisdiction, invoking the Supreme Court judgment in S. Rajendra v. Deputy Commissioner of Income Tax (Benami) as authority.
- The Court examined the relevance of the Supreme Court decision, noting that it dealt with a conflict between two special statutes (IBC and Benami Act), whereas the present dispute involves State tax legislation of Gujarat.
Final Outcome
- The Court held that the writ petition is not maintainable; the correct remedy is an appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 before the National Company Law Appellate Tribunal (NCLAT).
- No observations were made on the merits of the underlying tax claim.
- The petitioners were directed to pursue the statutory appeal route.
Topics: Insolvency Law, State Tax Claims