Authority: Supreme Court of India
Order Date: 18 July 2026
Case Overview
- Appeal No. 2538/2012 and Appeal No. 2544/2012 were filed by the Commissioner of Trade Tax, Uttar Pradesh (Appellant) against M/s Rotomac Pens Pvt. Limited (Respondent).
- The matters were listed before a two‑Judge Bench comprising Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Vipul M. Pancholi.
- Counsel for the appellant included Mr. Bhakti Vardhan Singh (AOR), Mr. J Tarun Kumar, Mr. Sauvik Singh and Mr. Ankit Khatri. Counsel for the respondent was Mr. G. Prakash (AOR).
- During the hearing, the respondent’s counsel submitted that Rotomac Pens Pvt. Ltd. is under liquidation and that insolvency proceedings under the Insolvency and Bankruptcy Code, 2016 have been initiated.
- The Court verified the liquidation status from the company’s website and noted that, under Section 446(2) of the Companies Act, 1956, any civil proceedings against a company under liquidation require prior permission (leave) from the Company Court.
Final Outcome
- The Court ordered that the civil appeals (2538/2012 and 2544/2012) stand disposed of, subject to the liberty of the appellants to revive the appeals if leave is subsequently obtained from the Company Court.
- All pending applications, if any, were also ordered disposed of.
- The order was digitally signed by Justice Aravind Kumar on 18 July 2026 at 12:15:27 IST and recorded in the Supreme Court’s official record (Item No.108, Court No.12, Section III‑A).
Topics: Insolvency, Company Law