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TMI Blog2023 (9) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... payable by the corporate debtor for the grant of an electricity connection in her/his name - HELD THAT:- The observations from Embassy Property Developments Private Limited [ 2019 (12) TMI 188 - SUPREME COURT ] would confer jurisdiction on the tribunal constituted under the Code insofar as the appellant Tata Power Western Odisha Distribution Limited is insisting on payment of the dues of the corp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of this Court in "Paschimanchal Vidyut Vitran Nigam Ltd. vs. Raman Ispat Private Limited and Others" 2023 SCC Online SC 842 and the order of this Court in "Southern Power Distribution Company of Andhra Pradesh Limited vs. Gavi Siddeswara Steels (India) Pvt. Ltd. and Another." Order dated 06th September, 2023 in Civil Appeal No.5716-5717/2023. The appellant - Tata Power Western Odisha Dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perational or financial creditor, by observing: "37...It will be a different matter, if proceedings under statutes like Income Tax Act had attained finality, fastening a liability upon the corporate debtor, since, in such cases, the dues payable to the Government would come within the meaning of the expression "operational debt" under Section 5(21), making the Government an "operational creditor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an is approved when it is in accord with the provision of the Code. Thus, the issue of corporate debtor's dues falls within the fold of the phrase 'arising out of or in relation to insolvency resolution' under section 60(5)(c) of the Code. Therefore, we do not find any good ground and reason to interfere with the impugned judgment(s)/order(s) and hence, the present appeals are dismissed. Pending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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