C.P (IB) No.533/(MB-IV)/2023 [Under Section 60(5) Insolvency and Bankruptcy Code, 2016]

In the matter between Assistant Commissioner CGST & C Ex, Division-V, Daman Commissionerate …Applicant Vs.

Ajit Kumar Resolution Professional (Yashraj Containeurs Limited)

…Respondent/RP In the matter Yashraj Containeurs Limited …Corporate debtor Pronounced: 27.03.2026 CORAM:

SHRI ANIL RAJ CHELLAN SHRI K. R. SAJI KUMAR HON’BLE MEMBER (TECHNICAL) HON’BLE MEMBER (JUDICIAL)

APPEARANCE: Hybrid For the Applicant : Adv. Maya Majumdar For the Respondent/RP : Adv. Amey Hadwale a/w Adv. Geeta Lundwani C.P(IB) No.533/MB/2023

ORDER

Per: Anil Raj Chellan, Member (Technical)

1. The present Application has been filed under Section 60(5) of the Insolvency and Bankruptcy Code, 2016 (Code) by the Assistant Commissioner CGST & C, Ex, Division-V, Daman Commissionerate (Applicant) against Ajit Kumat, Resolution Professional of Yashraj Containeurs Limited (Corporate Debtor), seeking the following reliefs:

a. Condone the delay of 348 days in submitting the Claim by the Applicant against the Corporate Debtor, M/s Yashraj Containeurs Limited, undergoing CIRP;

b. Accept and admit the Claim of the Applicant against the Corporate