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2026 Supreme(Online)(NCLT) 586

NATIONAL COMPANY LAW TRIBUNAL
Mohan P. Tiwari, J, Sanjeev Sharma, T
Commercial Tax Department – Appellant
Versus
M/s Indian Soya Industries Pvt Ltd – Respondent


Advocates:
For the Applicant: Ms. Teena Saraswat Pandey, PCA
For the RP: Mr. Mangesh Vitthal Kekre
For the CoC: Ms. Soumya Dharwa, Adv

ORDER

1. This application has been filed by the Applicant under Section 60 (5) of the Insolvency and Bankruptcy Code, 2016 , read with Rule 11 of the National Company Law Tribunal Rules, 2016, seeking consideration of its claim to ensure the successful completion of the Corporate Insolvency Resolution Process (CIRP) for the Corporate Debtor. M/s Samunnati Agro Solutions Pvt. Ltd. had earlier initiated proceedings under Section 9 of the Code via CP (IB) 484/2019 | TP 49/2019, which this Tribunal admitted on 14.07.2020, appointing Mr. Mangesh Vithhal Kekre as the Interim Resolution Professional (continued as Resolution Professional), with a copy of the CIRP order annexed as Exhibit A/1.

2. The Respondent (Resolution Professional) issued a notice initiating the CIRP by publishing Form -A Public Announcement under Regulation 6 of the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016, on 23.07.2020 in newspapers, thereby intimating creditors and inviting claims. A copy of Form A, downloaded from the IBBI website, is annexed as Exhibit A/2.

3. The Applicant (Department) and Respondent (RP) exchanged emails, claim forms, and le

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