REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 1661 OF 2020 STATE TAX OFFICER (1) ...APPELLANT(S) VERSUS RAINBOW PAPERS LIMITED ... RESPONDENT(S) WITH CIVIL APPEAL NO. 2568 OF 2020 J U D G M E N T Indira Banerjee, J. These appeals under Section 62 of the Insolvency and Bankruptcy Code, 2016, hereinafter referred to as ‘IBC’, is against a judgment and order dated 19 th December, 2019, passed by the National Company Law Appellate Tribunal (NCLAT) dismissing Company Appeal (AT)(Insolvency) No. 404 of 2019 filed by the Appellant, against an order dated 27 th February 2019 of the Adjudicating Authority, rejecting the application being I.A 1