Supreme Court · 2022 INSC 927 · Decided 6 September 2022
State Tax Officer (1) v. Rainbow Papers Limited
- Court
- Supreme Court of India
- Citation
- 2022 INSC 927 · [2022] 13 S.C.R. 808
- Case number
- CIVIL APPEAL No. 1661/2020
- Decided
- 6 September 2022
- Bench
- INDIRA BANERJEE, A.S. BOPANNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- IBC Section 9, 15, 30, 31, 53, 3(30), 30(2), 30(2)(b)
Headnote
Insolvency and Bankruptcy Code, 2016: ss. 9, 15, 30, 31&53 - Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 - rr. 4, 4A, 6 to 14 - Gujarat Value Added Tax, 2003 - s. 48 - s. 53 of the IBC, if - Certain amount due from the respondent to the Sales Tax authorities towards CST and VAT - Recovery proceedings initiated and respondent's property attached - Petition u/s. 9 for initiation of CIRP and Resolution professional-RP was appointed - Appellant then filed
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)