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Rejection of claim by liquidator without assigning reasoning on non-admissibility of claim was to be set aside

September 2, 2020[2020] 118 taxmann.com 423 (NCL-AT)
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IBC : Where Adjudicating Authority by impugned order confirmed action of liquidator in rejecting claim of appellant relating to investment made in storage facility and interest, however, liquidator had not assigned any detailed reasoning in respect of non-admissibility of claim, tenor and spirit of section 40, not having been adhered to at time of passing order, said impugned order was to be set aside

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