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    Unpaid supply of 346 units held operational debt; default established and Section 9/CIRP admission upheld after no bona fide dispute
    EPF dues assessment and penalties during IBC s.14 moratorium-demands not filed in CIRP held unenforceable post-resolution plan
    Appeal against differential payouts to assenting vs dissenting secured creditors dismissed as time-barred u/s61(2) IBC.
    Time-barred invoice payments claimed via ledger and journal entries; held no valid acknowledgment, insolvency plea dismissed.
    Late financial creditor claim under IBC s.60(5) after CIRP progress, refusal to reopen after plan approval; appeal dismissed
    Personal guarantor liability for corporate debt under IBC s.95-repayment and DRT objections rejected; insolvency admission upheld, appeals dismissed.
    Recall bid over alleged no-notice and denied counter-filing opportunity fails; participation showed actual knowledge, appeal dismissed
    Civil suit challenging CIRP initiation, alleging forged assignment deed and no enforceable debt, barred; plaint rejected under Order VII Rule 11
    Corporate guarantee capped at ₹75 lakh vs ₹1 crore Section 4 threshold-Section 7 case held not maintainable; CIRP ended
    Moratorium-era lease of insolvent company premises and rent recovery dispute u/s60(5) IBC, directions upheld, appeals dismissed
    Section 9 IBC claim over proforma invoices with GST number and tripartite agreement rejected due to disputed debt
    Mesne profits civil suit after takeover under a resolution plan: "existing management" means pre-takeover; claims barred against new management
    Re-segregated operational debt invoices to bypass IBC Section 10A bar; Section 9 plea rejected after FDR deposit
    Operational creditor's unpaid project invoices and Section 10A default dates dispute; Section 9 case restored for merits review.
    Central Sales Tax dues and claims of a statutory first charge u/s 9(2): held not secured debt
    Trade advance converting into financial debt on default; Section 7 time-bar rejected after SC limitation extension, appeal allowed.
    Mortgage deed clause and enforcement pleadings: no clear s126 guarantee, so s7 insolvency case against alleged surety fails
    Bid to transfer insolvency proceedings over alleged "threat" to vacate interim stay during hearing rejected as unjustified
    Delay in Section 61 IBC insolvency appeal: dismissal as time-barred set aside, case remitted for merits hearing.
    Contempt enforcement of tribunal orders in IBC cases u/s 425-attempt to file contempt elsewhere rejected
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Acts Income Tax