Crystallised liability in CIRP requires a valid assessment; an internal communication alone cannot support claim admission.

A claim in CIRP must rest on a crystallised liability supported by a valid assessment or determination. Where no assessment under section 7A had been completed at the relevant time, an internal communication or tentative report did not by itself crystallise the dues or establish a claim capable of admission in CIRP. On that basis, the proposed claim could not be entertained, and the rejection of the application was upheld. The document states that an internal communication, without a duly assessed liability, is insufficient to found a CIRP claim.

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Issues: Whether the appellant could insist on admission of its claim in the CIRP when no assessment under section 7A had been made at the relevant time and the relied-upon document was only an internal communication.

Analysis: The claim sought to be filed in CIRP was based on a report/communication said to have been issued on 02.05.2025, but the record showed that no assessment had been completed at the relevant time. Even if the document was treated as an internal communication and not an assessment order, it did not by itself crystallise the dues for purposes of lodging a claim in CIRP. In the absence of a duly assessed or otherwise crystallised liability, the appellant could not seek admission of the claim on that basis.

Conclusion: The issue is answered against the appellant. The claim was not established as a crystallised claim capable of being entertained in CIRP.

Final Conclusion: No ground was made out to interfere with the order rejecting the application, and the challenge to the rejection failed.

Ratio Decidendi: A claim in CIRP must be based on a crystallised liability supported by a valid assessment or determination; an internal communication or tentative calculation, by itself, is insufficient.

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