IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL DIARY NO 35500 OF 2023

Department of State Tax … Appellant

Versus

ZICOM SAAS Pvt Ltd & Anr … Respondents

O R D E R

• 1 The period of delay is 142 days which is in excess of the delay which can be condoned in terms of Section 62 of the Insolvency and Bankruptcy Code 2016.
• 2 The Appeal is accordingly dismissed on the ground of limitation.

…...…...….......………………....…CJI. [Dr Dhananjaya Y Chandrachud]

…...…...….......………………....…..J. [J B Pardiwala]

…...…...….......………………....…..J. [Manoj Misra]

New Delhi; April 01, 2024 GKA

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

CIVIL APPEAL Diary No(s). 35500/2023

(Arising out of impugned final judgment and order dated 07-02-2023 in CAAT(I) No. 246/2022 passed by the National Company Law Apellate Tribunal)

DEPARTMENT OF STATE TAX Petitioner(s)

VERSUS

ZICOM SAAS PVT. LTD & ANR. Respondent(s)

(IA No.58510/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.58507/2024-STAY APPLICATION and IA No.58502/2024-CONDONATION OF DELAY IN FILING APPEAL and IA No.58506/2024-CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS)

Date : 01-04-2024 This petition was called on for hearing today.

• CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE MANOJ MISRA
• For Petitioner(s) Mr. Aaditya Aniruddha Pande, AOR Mr. Aditya Krishna, Adv. Mr. Siddharth Dharmadhikari, Adv. Mr. Bharat Bagla, Adv. Mr. Sourav Singh, Adv.

For Respondent(s)

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

• 1 The period of delay is 142 days which is in excess of the delay which can be condoned in terms of Section 62 of the Insolvency and Bankruptcy Code 2016.
• 2 The Appeal is accordingly dismissed on the ground of limitation.

(GULSHAN KUMAR ARORA) (SAROJ KUMARI GAUR)

AR-CUM-PS ASSISTANT REGISTRAR

(Signed order is placed on the file)