The NCLAT set aside the order and allowed the appeal, ruling...

The NCLAT set aside the order and allowed the appeal, ruling that outstanding lease rental and premium due during the CIRP period cannot be included in CIRP costs. It relied on its previous decision in Sunil Kumar Agrawal case, which held that the explanation u/s 14(1)(d) of IBC is not applicable to premium amount or lease rent as they are not covered under licenses, permits, registrations, quotas, concessions, or clearances mentioned in that section. The NCLAT maintained the same order as in Sunil Kumar Agrawal case, despite NOIDA challenging it in the Supreme Court through a civil appeal where notice has been issued but no stay granted. The NCLAT will follow its previous order until the Supreme Court decides on its correctness in the pending civil appeal.