Case of Ellison Oil Field Services Pvt Ltd vs CITOC Ventures Pvt Ltd, NCLAT Delhi Judgement Dated 17th September 2025. The case relates to the validity of the assignment of GST dues from the GST Department to CITOC Ventures after SES Energy Services had entered the Corporate Insolvency Resolution Process (CIRP). The appellate tribunal ruled that the assignment was valid and did not constitute an unauthorized tax collection, meaning the GST dues could be assigned as operational debt to a private entity.