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The Jharkhand High Court rejected ESL Steel’s Input Tax Credit (ITC) claim prior to the approval of the resolution plan by the National Company Law Tribunal (NCLT).The bench of Justice Rongon.

West bengalJustice rongon mukhopadhyayJustice deepak roshanSteel limited versus principalManagement of the petitioner companyJharkhand high courtCompany petitionNational company law tribunalInput tax creditState bankBankruptcy codeResolution professionalInterim insolvency resolution professionalPetitioner companyCapital goodsLimited versus principal