{"id":3656,"date":"2025-12-15T02:09:19","date_gmt":"2025-12-15T02:09:19","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3656"},"modified":"2025-12-15T02:09:21","modified_gmt":"2025-12-15T02:09:21","slug":"ibbi-nclat-delhi-judgement-dated-13-11-2025-gujarat-state-tax-department-is-secured-creditor-hence-direction-to-rp-to-release-amount-justified","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/15\/ibbi-nclat-delhi-judgement-dated-13-11-2025-gujarat-state-tax-department-is-secured-creditor-hence-direction-to-rp-to-release-amount-justified\/","title":{"rendered":"IBBI, NCLAT Delhi Judgement Dated 13\/11\/2025 &#8211;  Gujarat State Tax Department is secured creditor hence direction to RP to release amount Justified\u00a0"},"content":{"rendered":"\n<p><em>Case of Cosmos Coop Bank Ltd vs Kailash T Shah, NCLAT Delhi Judgement Dated 13<sup>th<\/sup>\u00a0November 2025.\u00a0<\/em>The appellate tribunal\u00a0held that direction to resolution professional to release the amount to Gujarat State Tax Department treating it as secured creditor under Section 48 of the Gujarat Value Added Tax Act, is justifiable as NCLT is obliged to apply decision of Supreme Court.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1llkQYOlQOsTbVURG_a4pCVHsQFAQ9fvn\/view?usp=sharing\"><em>(Link: NCLAT Delhi Judgement Dated 13\/11\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Cosmos Coop Bank Ltd vs Kailash T Shah, NCLAT Delhi Judgement Dated 13th\u00a0November 2025.\u00a0The appellate tribunal\u00a0held that direction [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[66,69],"tags":[],"class_list":["post-3656","post","type-post","status-publish","format-standard","hentry","category-ibbi","category-judiciary-ibbi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - 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