Per: Rekha Kantilal Shah, Member (Technical)

1. The Tribunal convened through hybrid mode.

2. The Corporate Debtor, Viswatma Merchandise Pvt Ltd, (hereinafter referred to as Corporate Debtor), is a company incorporated under the provisions of the Companies Act, 1956 having its Registered Office at 5/53 Jagatipota, Krishan Market Road P.O - Dhalua, Kolkata, West Bengal- 700152.

I.A. (IBC)No.291/KB/2023 IN C.P.(IBC) No. 172/KB/2022

3. The Corporate Insolvency Resolution Process (CIRP) under Section 7 of the Insolvency and Bankruptcy Code, 2016 was initiated against the Corporate Debtor vide an order dated 29.12.2022 by the National Company Law Tribunal, Kolkata Bench. Subsequently the Hon'ble Adjudicating Authority passed the order of liquidation of the Corporate Debtor on 27.7.2023. The applicant Mr. Arun Kumar Gupta, Insolvency Professional was appointed as Liquidator of Viswatma Merchandise Pvt. Ltd.

4.IA(IBC)(Dis.) No. 31 /KB/2025

4.1 This application is filed by the applicant claiming the following reliefs:

(a) Allow the present application.

(b) To pass necessary orders u/s 54 of Insolvency & Bankruptcy Code