If Adjudicating Authority condoned the delay in filing of claim in CIRP subject to payment of cost, Appellant cannot claim in appeal that payment of cost be deleted and still the claim be accepted – Commercial Tax Officer Audit -5, Mangalore Vs. Bharati Defence and Infrastructure Ltd. and Anr. – NCLAT New Delhi

In this case, there was inordinate delay in filing the claim and the Adjudicating Authority condoned the delay subject to payment of Rs.25,000/- to be paid in Bharatkosh. The condonation of delay and acceptance of claim and payment of cost are interrelated. Appellant cannot claim that payment of cost be deleted and still their claim be accepted. We are of the view that imposition of cost cannot be deleted as prayed in this Appeal.

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If any Public depositor applies showing due of the debt claiming itself as operational creditor and the Resolution Professional or the Tribunal do not accept the claim on the ground that they are not financial creditor, we allow the appellant to raise the question before the Tribunal and if any adverse decision is given by the Tribunal, it will be open to the appellant to raise the issue before NCLAT- Hind Motors India Ltd. Vs. Adjudicating Authority NCLT, Chandigarh – NCLAT New Delhi

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