There is no obligation on the part of Taxation Department to lodge a claim in respect of statutory dues, which have been intimated to the corporate debtor and the said claim is also to be treated as a debt owed to a secured creditor under Section 53(1)(b)(ii) of IBC – Excise and Taxation Commissioner Vs. Hitesh Goel, Liquidator for Anandtex International Pvt. Ltd. – NCLT Chandigarh Bench