State Tax Officer Vs Nitin Narang
Date: January 6, 2026
Subject Matter
Central Sales Tax Dues Not Secured Debt Without Specific First Charge Provision
Summary
The appeals challenged an NCLT order that approved a resolution plan and partly allowed the appellant's application concerning the status of tax dues. The Tribunal dismissed the appeals, holding that Section 9(2) of the Central Sales Tax (CST) Act is…
FULL TEXT OF THE NCLAT JUDGMENT/ORDER These two Appeal(s) have been filed by the State Tax Officer against two separate orders dated 30.09.2025 passed by National Company Law Tribunal, Division Bench, Court-1, Ahmedabad in IA No.766 of 2021 and IA No.447 of 2025. The Adjudicating Authority by the impugned order allowed IA No.766 of 2021 approving the Resolution Plan and has partly allowed IA No.44…