TMI Blog2019 (2) TMI 1823X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Members For the Applicant : Ms. Maithili Mehta For the Resolution Professional : Navin Pahwa , Senior Advocate, with Animesh Bisht , Sahil Shah , Parth Shah and Ms. Surbhi Parekh , instructed by Cyril Amarchand Mangaldas ORDER HARIHAR PRAKASH CHATURVEDI JUDICIAL MEMBER.- 1. By this interlocutory application, the applicant-State Tax Officer, Government of Gujarat, Surat, has sought a praye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ship may be pleased to consider the decision of the resolution professional bad in law under section 30(2)(e) of the Insolvency Code being in complete contravention of section 48 of the Gujarat Value Added Tax which stipulates and recognizes complete of first charge. E. Your Lordship may be pleased to consider addition of interest per annum at the rate of 18 per cent. on the total claim of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant could not make addition of the rate of interest applicable on the total claim of Rs. 544 crores. Hence, as per the Department, the outstanding dues come around to Rs. 995.53 crores. That is why the applicant is seeking permission to incorporate additional pleading in the main I. A. No. 460 of 2018. 5. We duly considered the merits of the present application. We are of the view that the relief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 16 of 2019 in I. A. No. 468 of 2018, is conditionally allowed. The proposed amendment is deemed to have been carried out in I. A. No. 468 of 2018 and is deemed to have been heard along with I. A. No. 468 of 2018. I. A. No. 468 of 2018 shall be dealt with and disposed of while disposing of I. A. No. 431 of 2018 as per merits and in accordance with law. X X X X Extracts X X X X X X X X Extracts X X X X
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