Supreme Court of India
State Tax Officer (1) v. Rainbow Papers Limited
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2 Supreme Court benches have cited this judgment.
From the headnote
Insolvency and Bankruptcy Code, 2016: ss. 9, 15, 30, 31&53 – Insolvency and Bankruptcy Board of India (Insolvency Resol ution Process for Corporate Persons) Regulations, 2016 – rr. 4, 4A, 6 to 14 – Gujarat Value Added Tax, 2003 – s. 48 – s. 53 of the IBC, if overrides s. 48 of GVAT – Certain amount due from the respo ndent to the Sales Tax authorities towards CST and VAT – Recovery proceedings initiated and respondent’s property attached – Peti tion u/s. 9 for initiation of CIRP and Resolution profes sional-RP was appointed – Appellant then filed claim before the RP that certain amount was
Authorities it was built on
Where later benches applied it
- 2025 M/s Jsw Steel Limited v. Pratishtha Thakur Haritwal & Ors.
- 2023 Paschimanchal Vidyut Vitran Nigam Ltd. v. Raman Ispat Private Limited & Ors.
Of those, 2 distinguished
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