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    <description>The Tribunal found that the petition was filed within the limitation period based on an acknowledgment email by the respondent&#039;s Director, resetting the limitation period. The Tribunal held the respondent liable for the outstanding amount as per the Settlement Agreement and acknowledged debt in the email. The petition under Section 9 of the IBC was admitted, declaring a moratorium, appointing an IRP, and initiating the Corporate Insolvency Resolution Process. The Tribunal directed the update of the Corporate Debtor&#039;s status on the MCA-21 site, disposing of CA No. 28 of 2018.</description>
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      <description>The Tribunal found that the petition was filed within the limitation period based on an acknowledgment email by the respondent&#039;s Director, resetting the limitation period. The Tribunal held the respondent liable for the outstanding amount as per the Settlement Agreement and acknowledged debt in the email. The petition under Section 9 of the IBC was admitted, declaring a moratorium, appointing an IRP, and initiating the Corporate Insolvency Resolution Process. The Tribunal directed the update of the Corporate Debtor&#039;s status on the MCA-21 site, disposing of CA No. 28 of 2018.</description>
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