Not allowing full claim of sale tax (statutory dues), Resolution Plan cannot be said to be in non-compliance of any provision of the Code or Regulations – Department of Sales Tax through Deputy Commissioner of Sales Tax Vs. Rajat Mukharjee (Resolution Professional for Ashtavinayak Auto Pvt. Ltd.) & Anr. – NCLAT New Delhi
It was contended that the statutory dues of the Sale Tax Department (Appellant) were to the tune of more than Rs. 5 Crores whereas in the Resolution Plan only an amount of Rs.4 Lakh was allocated. NCLAT held that the Appellant is not able to substantiate its submission that in the Resolution Plan there cannot be amount lesser than the amount of statutory dues. Resolution Plan cannot be said to be in non-compliance of any provision of the Code or Regulations.