NDLI: M/s. Shekhar Resorts Limited (unit of Orient Taj) Vs. Union of India

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	during moratorium IBC 2016. Deposit of settlement amount under the 2019 Scheme
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Insolvency and Bankruptcy Code, 2016 (31 of 2016)
Case(s) Referred	Referred Case 0
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Insolvency and Bankruptcy Code, 2016 : Deposit of settlement amount under the 2019 Scheme, during moratorium – When impossible in view of the bar under the IBC – Appellant-corporate debtor, if can be made to suffer for no fault of its own and rendered rememediless – On facts, applicationby financial creditor of the appellant u/s. 7 – Corporate Insolvency Resolution Process against the appellant – Appellant subjected to moratorium – Thereafter, Resolution plan approved and the appellant applied for “Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 – Appellant could not pay Rs 1,24,28,500/- as tax dues on the last day due to moratorium imposed under IBC – Appellant sought extension of time but the same was rejected – Writ petition by the appellant – Dismissed by the High Court holding that it cannot issue direction to the authority to accept the amount due and payable under the Scheme, 2019; and that the Designated Committee under the scheme is not existing – On appeal, held: Under the provisions of the IBC, no payment could have been made during the period of moratorium – Thus, the appellant was statutorily restrained/debarred from making any payment – It was impossible for the appellant to make any payment during the period of moratorium – In view thereof, the appellant cannot be punished for not doing something which was impossible for it to do – There was a legal impediment in the way of the appellant to make any payment during the moratorium – Appellant was otherwise entitled to the benefit under the Scheme – Thus, the High Court erred in refusing to grant any relief to the appellant , and the order passed by the High Court quashed and set aside – Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
Judge	Hon'ble Mr. Justice M.R. Shah
Neutral Citation	2023 INSC 15
Petitioner	M/s. Shekhar Resorts Limited (unit Of Orient Taj)
Respondent	Union Of India
SCR	[2023] 1 S.C.R. 1111
Judgement Date	2023-01-05
Case Number	8957

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M/s. Shekhar Resorts Limited (unit of Orient Taj) Vs. Union of India

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