S.No.1 IN THE NATIONAL COMPANY LAW TRIBUNAL HYDERABAD BENCH – 1 VC AND PHYSICAL (HYBRID) MODE ATTENDANCE CUM ORDER SHEET OF THE HEARING HELD ON

18-03-2026 AT 12:45 P.M.

CP(IB) No. 69/9/HDB/2023 AND IA (IBC) 456/2025, IA(IBC) (Liq.,) 05/2025, IA(IBC) 844 & 1284/2025, IA (IBC) 399/2026 in IA(IBC) 844/2025 & IA (IBC) 431/2026 in IA (IBC)

130/2025 in CP(IB) No. 69/9/HDB/2023 u/s. 9 of IBC, 2016 IN THE MATTER OF:

M/s. Mytrah Vayu (Som) Private Limited …Operational Creditor AND GVK Transportation Pvt Ltd …Corporate Debtor C O R A M:-

SH. RAJEEV BHARDWAJ, HON’BLE MEMBER (JUDICIAL)

SH. SANJAY PURI, HON’BLE MEMBER (TECHNICAL)

O R D E R IA (IBC) 456/2025 Present: Mr. Maligi Madhusudhan Reddy, Resolution Professional.

Orders pronounced, recorded vide separate sheets.

In the result, this application is allowed and disposed of.

IA(IBC) (Liq.,) 05/2025 Present: Mr. Maligi Madhusudhan Reddy, Resolution Professional.

Orders pronounced, recorded vide separate sheets.

In the result, this application is allowed and disposed of.

Contd…P2 siva -2- S.No.1 Present: Mr. Nitish Bandari, Learned Counsel for the Applicant.

Mr. Manav Gecil Thomas, Learned Counsel for the Respondent No.2.

Mr. Maligi Madhusudhan Reddy, Resolution Professional.

Orders pronounced, recorded vide separate sheets.

In the result, this application is dismissed.

IA (IBC) 1284/2025 Present: Mr. Maligi Madhusudhan Reddy, Resolution Professional.

Orders pronounced, recorded vide separate sheets.

In the result, this application is allowed and disposed of.

I A (IBC) 399/2026 in IA(IBC) 844/2025 Present: Mr. Nitish Bandari, Learned Counsel for the Applicant.

Mr. Maligi Madhusudhan Reddy, Resolution Professional.

This application has been filed seeking reopening I.A. No. 844/2025 in C.P. (IB) No.69/2023. There are no merits in the application, as the applicant has already been given an opportunity of hearing and for filing written submissions.

Accordingly, this application is dismissed as infructuous.

I A (IBC) 431/2026 in IA (IBC) 130/2025 Present: Mr. Nitish Bandari, Learned Counsel for the Applicant.

Mr. Maligi Madhusudhan Reddy, Resolution Professional.

This IA is directed to be listed along with IA (IBC) 130/2025.

Matter is adjourned to 23.03.2026.

Sd/- Sd/-

MEMBER (T) MEMBER (J)

siva IN THE NATIONAL COMPANY LAW TRIBUNAL, HYDERABAD BENCH -I, HYDERABAD In CP(IB) No. 69/9/HDB/2023 (Under section 14 of the Insolvency and Bankruptcy Code, 2016)

In the Matter of M/s. Naoline Infrastructure Private Limited BETWEEN:

Maligi Madhusudhana Reddy Resolution Professional of M/s. Naoline Infrastructure Private Limited

4th Floor HSR Eden, Road No.2, Banjarahills, Hyderabad, Telangana - 500034 .... Applicant/Resolution Professional Versus The Joint Commissioner, Central Goods and Services Tax Office of the Principal Commissioner of Central Goods & Service Tax and Central Excise, Pune-I, GST Bhavan, 41/A, Sassoon Road, Opp. Wadia College, Pune-411001.

…Respondent Date of Order : 18.03.2026 Coram:

Sri Rajeev Bhardwaj, Hon’ble Member (Judicial)

Sri Sanjay Puri, Hon’ble Member (Technical)

Parties/Counsels:

For Applicant : Party-in-Person For Respondent : None appeared

ORDER

1. The present application is filed by Maligi Madhusudhana Reddy¹ Resolution Professional of M/s. Naoline Infrastructure Private Limited2 against the Joint Commissioner, Central Goods and Services Tax ³ Under section 60(5) read with section 14 of the Insolvency and Bankruptcy Code4, 2016, inter alia, seeking to set aside the Order in Original No. PUN-CGST-001/JC-VGM203/2024-25 dated 03-02-2025 passed by the Joint Commissioner, Central Goods and Services Tax, Office of the Principal Commissioner of Central Goods & Service Tax and Central Excise, Pune-I on the Corporate Debtor.

Brief Submissions of the Applicant:

2. It is submitted that this Tribunal, vide order dated 04.06.2024 in C.P.

(IB) No. 69/9/HDB/2023, admitted the Corporate Debtor into Corporate Insolvency Resolution Process (CIRP) and appointed Mr. Pankaj Bhattad as the Interim Resolution Professional (IRP). Subseque