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Supreme Court upholds waterfall mechanism under IBC; Division Bench overturns Rainbow ruling

The PVVNL pronouncement is a major relief for the creditors and financial institutions constantly pressing for clarity on the issue.

Raman ispatSundaresh bhattNational company law tribunalSupreme courtNational company law appellate tribunalPaschimanchal vidyut vitran nigam ltdIspat private limitedElectricity actRainbow paper millIndirect taxesRainbow papersSupreme court judgmentsWaterfall mechanismRainbow papers casePaschimanchal vidyut vitran nigam ltdv raman ispat private limitedState tax officerv rainbow paper mills limited

[The Viewpoint] Conundrum on Priority of Government Dues

The article discusses the Priority of Government Dues with reference to two judgments, State Tax Officer v. Rainbow Papers Ltd and Paschimanchal Vidyut Vitran Nigam Ltd. v. Raman Ispat Pvt. Ltd.

Sundaresh bhattDuncans industries ltdApex courtElectricity actIndirect taxesDuncans industriesRainbow papersPriority of government duesState tax officerv rainbow papers ltdPaschimanchal vidyut vitran nigam ltdv raman ispat pvt ltdInsolvency and bankruptcy codeIquidator of abg shipyardv central board indirect taxes and customsDuncans industries ltdv aj agrochemPsl advocates amp solicitors

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