IN THE NATIONAL COMPANY LAW TRIBUNAL NEW DELHI BENCH COURT-IV IN IN THE MATTER OF:

SUVIDHA PARKLIFT LIMITED ... CORPRATE DEBTOR VERSUS REGISTRAR OF COMPANIES & ORS.

. . .INFORMING PARTIES AND IN THE MATTER OF COMMISSIONER, COMMERCIAL TAXES, WEST BENGAL .. . APPLICANT VERSUS NISHANT GAURAV GUPTA INTERIM RESOLUTION PROFESSIONAL SUVIDHA PARKLIFT LIMITED .. .. RESPONDENT CORAM:

SHRI MANNI SANKARIAH SHANMUGA SUNDARAM, HON’BLE MEMBER (JUDICIAL)

SHRI ATUL CHATURVEDI HON’BLE MEMBER (TECHNICAL)

Order Delivered on: 03.02.2026 PRESENT:

For the Applicant : Ms. Madhumita Bhattacharjee, Mr. Anant, Advs.

ORDER

PER: MANNI SANKARIAH SHANMUGA SUNDARAM, MEMBER (J)

1. The instant application has been preferred by Mr. Ekram Haider working as Joint Commissioner of Revenue under Directorate of Commercial Taxes, Government of West Bengal under section 60(5)(b) of the code read with Rule 11 of the National Company Law Tribunal Rules, 2016 with the following prayers:

‘a) Allow the present application and direct the IRP to accept the claim submitted by the applicant herein (Operational Creditor)

dated 15.06.2021;

AND b) pass such further or other order as this Hon'ble Court may deem fit and proper: in the facts of the p