REVISED FOR APPEARANCE

ITEM NO.50

COURT NO.7

SECTION XVII

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

Civil Appeal No(s). 7514-7515/2022

EXCISE AND TAXATION OFFICER OF STATE TAX Appellant(s)

VERSUS

ASHOK KUMAR JUNEJA

Respondent $(s)$

(IA NO. 180405/2022 - INTERVENTION/IMPLEADMENT IA No. 143819/2022 - STAY APPLICATION)

Date : 22-01-2024 These matters were called on for hearing today.

CORAM:

HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE UJJAL BHUYAN

For Appellant(s)

Ms. Aishwarya Bhati, ASG Dr. Hemant Gupta, A.A.G. Ms. Payal Gupta, Adv. Mr. Shivang Jain, Adv. Ms. Nitikaa Guptha, Adv. Ms. Monica Anand Kumar, Adv. Dr. Monika Gusain, AOR

For Respondent(s)

Mr. Shohit Chaudhry, AOR

Mr. Durga Dutt, AOR

Mr. Rohit Priyadarshi, Adv.

• Mr. Rakesh Kumar Singh, Adv.
• Mr. Rajeev Kumar, Adv.
• Ms. Rashi Verma, Adv.

Mr. Mahesh Agarwal, Adv. Mr. Somesh Dhawan, Adv. Mr. Vastala Kak, Adv. Ms. Ankita Bajpai, Adv. Mr. Nishant Rao, Adv. Ms. Geetika Sharma, Adv. Mr. Sagar Thakkar, Adv. Mr. Shaurva Shvam, Adv. Mr. Raghav Dembla, Adv. Mr. E. C. Agrawala, AOR

UPON hearing the counsel the Court made the following O R D E R

IA No. 180405/2022 is allowed.

The appeals are allowed in terms of the signed order.

Pending application also stand disposed of.

(ANITA MALHOTRA) (AVGV RAMU) AR-CUM-PS COURT MASTER (Signed order is placed on the file.)

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NOS.7514-7515 OF 2022

EXCISE AND TAXATION OFFICER OF STATE TAX ...Appellant(s)

Vs.

ASHOK KUMAR JUNEJA ...Respondent(s)

O R D E R

IA No.180405 of 2022

The learned counsel appearing for the original respondent has no objection for allowing this application, as now the respondent sought to be substituted has been appointed as the Resolution Professional. Accordingly, the application is allowed.

Civil Appeal Nos.7514-7515 of 2022

These appeals were kept pending, as the Review Petitions filed in the case of State Tax Officer v. Rainbow Papers Limited1 (Civil Appeal No.1661 of 2020 etc.) on which reliance has been placed were pending. Now, the Review Petitions have been dismissed.

<span id="page-2-0"></span>1. 2022 SCC OnLine SC 1162

3

In the light of the decision dated 6th September, 2022 in the case of State Tax Officer v. Rainbow Papers Limited¹, we set aside the impugned order dated 22nd March, 2022 passed by the National Company Law Appellate Tribunal. It is obvious that these appeals will be governed by the directions issued in the said decision.

The appeals are accordingly allowed on the above terms.

Cause Title be amended accordingly.

We grant 90 days' time to the substituted Resolution Professional to complete the entire process.

..........................J. (ABHAY S.OKA)

..........................J. (UJJAL BHUYAN)

NEW DELHI; January 22, 2024.

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

Civil Appeal No(s). 7514-7515/2022

EXCISE AND TAXATION OFFICER OF STATE TAX Appellant(s)

VERSUS

ASHOK KUMAR JUNEJA Respondent(s)

(IA No. 180405/2022 - INTERVENTION/IMPLEADMENT IA No. 143819/2022 - STAY APPLICATION)

Date : 22-01-2024 These matters were called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE UJJAL BHUYAN

For Appellant(s)

Dr. Hemant Gupta, A.A.G. Dr. Monika Gusain, AOR

For Respondent(s)

Mr. Shohit Chaudhry, AOR

Mr. Durga Dutt, AOR Mr. Rohit Priyadarshi, Adv. Mr. Rakesh Kumar Singh, Adv. Mr. Rajeev Kumar, Adv. Ms. Rashi Verma, Adv.

Mr. Mahesh Agarwal, Adv. Mr. Somesh Dhawan, Adv. Mr. Vastala Kak, Adv. Ms. Ankita Bajpai, Adv. Mr. Nishant Rao, Adv. Ms. Geetika Sharma, Adv. Mr. Sagar Thakkar, Adv. Mr. Shaurya Shyam, Adv. Mr. Raghav Dembla, Adv. Mr. E. C. Agrawala, AOR UPON hearing the counsel the Court made the following O R D E R

IA No. 180405/2022 is allowed.

The appeals are allowed in terms of the signed order.

Pending application also stand disposed of.

(ANITA MALHOTRA) (AVGV RAMU) AR-CUM-PS COURT MASTER (Signed order is placed on the file.)