Condonation of 92 days delayed submission of claims to Liquidator due to medical difficulty of Officer in Charge

Department of State Tax Vs Essar Project (India) Limited (NCLT Mumbai) Conclusion: Condonation of 92 days delay due to medical difficulty of officer in charge was allowed as liquidation proceedings were still underway, and the admission of claim which was a statutory dues would not derail/protract the liquidation proceedings in respect of the Corporate Debtor. Held: Department of State Tax through the Assistant Commissioner of State Tax, Mumbai under Section 42 of the Insolvency and Bankruptcy Code,2016 (‘the Code’) seeking condonation of delay of 92 days in filing the claim with the liqui...