Authority: National Company Law Appellate Tribunal, Chennai (Justice N. Seshasayee - Member Judicial, Jatindranath Swain - Member Technical)
Order Date: September 28, 2026
Case Overview
The Government of Tamil Nadu, through its Commercial Taxes and Registration Department represented by the Deputy Commissioner (ST)(IV), has filed an appeal (Company Appeal (AT)(CH)(Ins) No. 97/2025) against S. Rajendran, who serves as the Resolution Professional of Empee Distilleries Ltd. The appeal arises from insolvency proceedings involving Empee Distilleries Ltd under the Insolvency and Bankruptcy Code. The specific nature of the dispute concerns commercial tax matters between the state government department and the corporate debtor undergoing resolution process.
Final Outcome
The NCLAT Chennai bench has adjourned the hearing and listed the appeal for next hearing on November 2, 2026, under the caption 'For Hearing'. No substantive decision was made in this order, and the matter remains pending before the tribunal.
Topics: Insolvency Appeal, Tax Dispute, Corporate Resolution