NATIONAL COMPANY LAW TRIBUNAL COURT ROOM NO. 1, MUMBAI BENCH Item No. 20 IA 5128/2024IA(I.B.C)/4429( MB)2025APPEAL(IBC)/ 29(MB)2025In C.P.

(IB)/2815(MB)2019 CORAM:

SH. PRABHAT KUMAR SH. SUSHIL MAHADEORAO KOCHEY HON’BLE MEMBER (TECHNICAL) HON’BLE MEMBER (JUDICIAL)

ORDER SHEET OF THE HEARING ON 16.03.2026 NAME OF THE PARTIES: IA 5128/2024 - AJAY AGRAWAL VS MANJIT KOCCHAR SINGH IA(I.B.C)/4429(MB)2025 - Assistant Excise and Taxation Commissioner Ludhiana 3 VS Resolution Professional Pan India Infra Projects (P) Ltd APPEAL(IBC)/29(MB)2025 - Excise & Taxation Officer-cum- Proper Officer VS Mr. Ajay Vijaykumar Agarwal Resolution Professional IN THE MATTER OF MS GARG ENTERPRISES V/s PAN INDIA INFRA PROJECTS PVT LTD Section 33(1) (b) (i) to (iii) r/w Sec 33(3), 42 of the Insolvency and Bankruptcy Code, 2016

ORDER

IA 5128/2024In C.P. (IB)/2815(MB)2019

1) Though the Counsel for the Liquidator is present, physically, he has not marked the Appearance neither in Attendance Sheet nor in the Chat Box. Mr. Anshu Rathore, Ld. Counsel for Respondent Nos. 7, 10, 11, 14, 15, 16, 17, 18, 20, 23, 25, 26 and 27 are present. None present for other Respondents, when the matter is called out.

2) Counsel for the L