Authority: National Company Law Appellate Tribunal, Principal Bench, New Delhi

Order Date: 05.08.2026

Case Overview

The National Company Law Appellate Tribunal (NCLAT) heard three connected appeals filed by Union Bank of India and Others (Appellants) against the Assistant Commissioner of Sales Tax & Excise, Baddi Circle-2 and Another (Respondents). The appeals are numbered Comp. App. (AT) (Ins) No. 1559 of 2024 (with I.A. No. 5649 & 5650 of 2024), Comp. App. (AT) (Ins) No. 1560 of 2024 (with I.A. No. 5652 & 5653 of 2024), and Comp. App. (AT) (Ins) No. 1965 of 2024. The nature of the underlying dispute concerns statutory dues related to sales tax and excise. The bench comprised Justice Mohammad Faiz Alam Khan (Member - Judicial) and Mr. Naresh Salecha (Member - Technical).

Final Outcome

The tribunal adjourned the hearing of all three appeals due to time constraints. The matters have been listed for the next hearing on 15.09.2026. No substantive orders were passed on the merits of the case during this hearing.

Topics: Banking Litigation, Tax Dispute, NCLAT Proceedings