Tax Authority Appeals Lanco Babandh Liquidation Order

NCLAT Chennai condones 5-day delay in filing and 107-day delay in re-filing an appeal by Deputy Commissioner Commercial Tax & GST.
Appeal challenges order rejecting tax claim priority in Lanco Babandh Ltd liquidation under Section 53(1)(e) of IBC.
Tribunal directs respondent liquidator to file counter affidavit within three weeks, lists matter for hearing on 18 June 2026.