NCLAT Permits Representation to GST on Confiscated Cigarette Stock

Umesh Garg, Liquidator Indo International Tobacco Ltd. Vs Commissioner, Central GST & Central Excise (NCLAT Delhi)

National Company Law Appellate Tribunal (NCLAT) in Delhi has disposed of an appeal filed by Umesh Garg, the liquidator of a corporate debtor, regarding confiscated goods held by the GST Department. The NCLAT’s order, issued on July 31, 2025, directs the liquidator to submit a detailed representation to the GST authorities for the removal or disposal of seized stock from the corporate debtor’s rented premises.

The appeal contested an order dated A

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