Application u/s. 30(6) of IBC not admitted as it directly contravened section 30(2)

Kotharishah Texturisers Pvt. Ltd Vs Kimaya Industries Private Limited (NCLT Ahmedabad) NCLT Ahmedabad held that application u/s. 30(6) of IBC by Resolution Professional not admitted inspite of approval by the sole unsecured financial creditor since it is not in compliance with section 30(2) of the Code, insofar as the dues of the state tax department under GVAT are not considered. Facts- This application has been filed under Section 30(6) of the Insolvency & Bankruptcy Code, 2016 by the Resolution Professional of the corporate debtor to approve the Resolution Plan dated 16.08.2023 of Reso...