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NCLAT orders KS Oils liquidation; raps NCLT for lapse of 981 days March 17, 2021 The insolvency resolution was initiated by the NCLT on 2017 - Getty Images/iStockphoto× ‘Delay in resolution defeats purpose of Insolvency Code’ The National Company Law Appellate Tribunal (NCLAT) has directed initiation of liquidation process of leading integrated edible oil company KS Oils Ltd and set aside an National Company Law Tribunal (NCLT) order passed against it. Terming it “unfortunate”, the appellate tribunal observed that even after the lapse of 981 days and repeated compliance by the Resolution Professional to initiate the liquidation process, the NCLT had not considered it. A two-member NCLAT Bench headed by Acting Chairperson Justice BL Bhat allowed the appeal filed by the Resolution Professional (RP) saying the “fitness of the situation” allows initiation of liquidation of the corporate debtor KS Oils. ....