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2019 (3) TMI 1691 - Tri - Insolvency and BankruptcyPrayer for direction to the IRP/RP to consider and admit its claim by including it in the list of the Operation Creditor of the Corporate Debtor - rejection of prayer on the ground that the claim has been filed belatedly - HELD THAT:- It is true that the regulation 12(2) after amendment has granted liberty to a creditor who has failed to submit the claim with the proof within the time stipulated in the public announcement and such a claimant could submit the claim with proof to the IRP/ RP on or before 90th day of Insolvency commencement date. The aforesaid time obviously has expired as the CIR Process and in the present matter was commenced on 16.03.2018 and the claim were initially invited by fixing the last date as 30.03.2018. It is no where stated as to how the claims which are to be filed alone are to be collated in terms of Section 21. First of all, as a matter of fact as the first step the IRP/RP has to prepare the list in accordance with the books of accounts and then invite the claims otherwise the dues reflected in the books of accounts would be rendered completely meaningless - It is only in case there is any discrepancy in the books of accounts that the claim needs to be modified or additions are required to be made. The IRP/RP are directed to collate the claim of the Central Board of Goods and Service Tax the needful shall be done within three days - application allowed.
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