NATIONAL COMPANY LAW APPELLATE TRIBUNAL AT CHENNAI (APPELLATE JURISDICTION)

Company Appeal (AT) (CH) (Ins) No. 564 / 2025 (IA No. 1591 / 2025)

(With Defects)

In the matter of:

Assistant Commissioner of Central GST &

Central Excise, Central GST and Central Excise Department, Dindigul - I Division Post Box No.47, D.No.68, Nehruji Nagar, R.M. Colony Road, Dindigul-624001. … Appellant V Resolution Professional (Smt. J Karthiga), M/s. G K Steel & Allied Industries, "SRINIVAS", Old No.1052, New No. 1, 41^st Street, Korattur, Chennai – 600080 … Respondent Present :

For Appellant : Advocate Sai Srujan Tayi, Senior Standing Counsel for CBIC For Respondent : No Appearance

O R D E R

(Hybrid Mode)

14.11.2025:

Oral Judgment : Justice Sharad Kumar Sharma, Member (Judicial):

1. This Company Appeal (AT) (CH) (INS) No. 564 / 2025 is accompanied with a delay condonation in re-filing being Re-filing Application IA No. 1591 / 2025 where the Appellant has sought a condonation of 14 days of delay that has chanced in preferring the Appeal.

2. After having heard the Ld. Counsel for the Appellant and being satisfied with the reasons given in the application for delay condonation in re-filing of the Company Appeal, the