NCLAT Dismisses DoT Appeal Against Rolta India Resolution Plan Over Unchallenged Claim Rejection

By CA Sandeep Kanoi Corporate Law Judiciary August 26, 2026

TaxGuru Citation: 2026 taxguru.in 11425
Case Name: Union of India Vs Rolta India Limited (NCLT Delhi)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: NCLT

Upgrade to Basic or Premium to download.

Already Upgraded? Log in.

Union of India Vs Rolta India Limited (NCLT Delhi)

Summary: The National Company Law Appellate Tribunal (NCLAT), Principal Bench, New Delhi dismissed the appeal filed by Union of India through the Department of Telecommunications (DoT) against the order dated 15.12.2025 of the NCLT, Mumbai Bench-I approving the resolution plan of Rolta India Limited under Sections 30(6) and 31(1) of the Insolvency and Bankruptcy Code, 2016. The DoT was an Operational Creditor/Licensor of Rolta India Limited under ISP licence agreements dated 18.11.1998 and 30.04.2002, under which licence fees were payable on the basis of Adjusted Gross Revenue (AGR). Following defaults, demand notices were issued and challenged before the TDSAT, which by interim order dated 09.08.2018 stayed the impugned demand notices until the next date. After commencement of CIRP on 19.01.2023, the DoT filed a Form-B claim on 31.08.2023 for Rs. 469.09 Crore towards unpaid licence fees for FY 2005-06 and 2006-07, subject to upward revision for interest and penalty. The Resolution Professional subsequently categorised the claim as “not acceptable but contingent”. The DoT contended that the resolution plan provided only Rs. 10 lakhs towards government/statutory authorities despite the amounts claimed by the DoT and Income Tax Department, and challenged the treatment of its claim and distribution under the resolution plan. The NCLAT noted that the DoT had never challenged the Resolution Professional’s communication dated 25.09.2023 before the Adjudicating Authority. Instead, it pursued proceedings before the TDSAT seeking vacation/modification of the interim stay. The resolution plan was approved on 15.12.2025, after which the appeal was filed on 14.01.2026. The NCLAT further noted that the plan had already been successfully implemented on 02.02.2026 and the NCLT had closed the Company Petition on the same date. Relying upon Ghanashyam Mishra and Sons Private Limited Vs. Edelweiss Asset Reconstruction Company Limited, Jaypee Kensington Boulevard Apartments Welfare Association & Ors. Vs. NBCC (India) Ltd. & Ors., Committee of Creditors of Essar Steel India Limited Vs. Satish Kumar Gupta & Ors. and the principle referred to from BNK Power Solutions Pvt Ltd Vs. Mr. Rajkumar Poddar & Ors., the Tribunal held that after approval and implementation of the resolution plan, the appellant could not raise issues concerning a claim which it had not challenged at the appropriate stage. The appeal was accordingly dismissed as without merits and pending applications, if any, were also disposed of.