Adjudicating Authority for corporate persons: NCLT oversees insolvency, guarantor proceedings, transfers and moratorium effects. The National Company Law Tribunal is the Adjudicating Authority for insolvency resolution and liquidation of corporate persons, including their corporate and personal guarantors, with territorial jurisdiction at the registered office. Proceedings concerning guarantors connected to a corporate debtor pending elsewhere shall be transferred to the NCLT handling that debtor, which also exercises Debt Recovery Tribunal powers for such matters. The NCLT may entertain claims by or against the corporate debtor or its Indian subsidiaries and determine priorities or legal questions arising from insolvency or liquidation. Periods of moratorium under the Code are excluded when computing limitation for suits or applications by or against a corporate debtor.