Authority: National Company Law Appellate Tribunal (NCLAT) at Chennai
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) with the NCLAT. The appellant is contesting a matter related to Empee Distilleries Ltd., which is undergoing a corporate insolvency resolution process. The respondent in the case is S. Rajendran, the Resolution Professional (RP) of Empee Distilleries Ltd. The nature of the dispute involves a claim filed by the state's commercial taxes department against the company. The specific details of the tax claim or the lower court's order being appealed are not elaborated upon in this procedural update.
Final Outcome
The two-member bench, comprising Justice N. Seshasayee (Member - Judicial) and Jatindranath Swain (Member - Technical), did not rule on the merits of the case. The order solely addresses the scheduling of the appeal. The bench has adjourned the hearing and listed the appeal for the next hearing on November 2, 2026. No representatives for the respondents were present during this hearing.
Topics: Insolvency Litigation, Tax Claims, NCLAT Procedure