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NCLAT held that the Section 9 application filed by the operational creditor against the corporate debtor was maintainable: specific pleadings and written acknowledgment in the corporate debtor's reply triggered fresh limitation dates under Section 19, and the restart dates fell within the COVID-19 exclusion period, so the petition was timely. The tribunal further held that no contractual entitlement to interest existed because the invoices contained no interest clause and there was no agreement to levy interest; consequently interest could not be added to the operational debt. As the principal debt was liquidated, ongoing CIRP was unnecessary, the insolvency proceedings were closed and the appeal was disposed of.