As per the case facts, the State Tax Officer appealed a decision that denied the government's claim for a first charge over a corporate debtor's property, despite a state law ... granting such a charge. The rejection was partly due to a delay in filing the claim. The question arose whether the State, as a secured creditor under the state tax law, can claim first charge over a corporate debtor's property under the Insolvency and Bankruptcy Code, and if a delay in filing a claim can be the only reason for its rejection. Finally, the Supreme Court allowed the appeals, overturning the lower court decisions and the approved resolution plan. The Court affirmed that the State is a secured creditor under the state tax law, and its security interest can arise by law, without being excluded by the Insolvency Code. It also ruled that a delay in filing a claim alone cannot justify its rejection. The Resolution Professional was instructed to consider a new resolution plan that includes provisions for statutory creditors' dues.