IN IA(IBC)/147/KOB/2021 IN IBA/38/KOB/2019 (Under Section 42 of the IBC, 2016)

In the matter of M/s. Albanna Engineering (India) Private Limited MEMO OF PARTIES:

DEPUTY COMMISSIONER Works Contract, Kerala State Goods and Services Department, Ernakulam.

… Appellant -Vs-

VINOD BALACHANDRAN FCA, Liquidator, 70/1909, Asoka Road, Kaloor, Kochi-

682 017 … Respondent Order delivered on: 11.09.2023 Coram:

Hon’ble Member (Judicial) : TMT. Justice T Krishna Valli (Retd.)

Hon’ble Member (Technical) : Shri. Shyam Babu Gautam Appearances:

For the Appellant : Mr. Arun Chandy, Government Pleader For the Respondent : Mr. Vinod Balachandran, Liquidator

O R D E R

Per Coram

1. This Company Appeal is filed under Section 42 of the IBC, 2016 by Deputy Commissioner, Works Contract, Kerala GST Department against the Liquidator of M/s Albanna Engineering (India) Private Limited (the Corporate Debtor) for rejection of their claim in liquidation proceedings and to direct the liquidator to accept the Annexure A1 claim.

The Brief facts of the case are as follows: -

2. M/s. Albanna Engineering (India) Private Limited (hereinafter the ) was admitted to CIRP vide order of this Tribunal dated

25.10.2019 and appointed the respon