IN THE NATIONAL COMPANY LAW TRIBUNAL KOLKATA BENCH-II KOLKATA Date of Order: 27/02/2026 In the Matter of:

PUNJAB NATIONAL BANK, A body Corporate, constituted under the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 having its Corporate Office at Plot No.4, Sector -10, Dwarka, New Delhi-110075 and carrying on its banking business inter-

alia from its Baisakhi Branch situated at BF-162, Salt Lake City, Sector-I, Kolkata-

700 064 under P.S.-Bidhannagar, under Zonal SASTRA Office at United towers, 3d Floor, 11, Hemanta Basu Sarani, Kolkata 700 001, P.S.- Hare Street.

APPLICANT/FINANCIAL CREDITOR Versus M/S.SIDDHI VINAYAK HIMGHAR(P) LIMITED (CIN NO. U63030WB2017PTC2199336)

A Company incorporated under the Companies Act,1956, having its registered office at CF-70, Sector-1, Salt Lake City, Kolkata, West Bengal- 700 064.

CORPORATE DEBTOR Coram: Labh Singh Hon’ble Member(Judicial)

Rekha Kantilal Shah Hon’ble Member(Technical)

Present:

O R D E R

Labh Singh Member(Judicial)

1. The Punjab National Bank, the Financial Creditor has filed the instant application under Section 7 of the Insolvency and Bankruptcy Code, 2016 (hereinafter to be referred as “the IBC Code”) read with rule