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    <title>Non-payment of TDS Not Considered Debt Under Insolvency &amp; Bankruptcy Code, Misuse of Process Highlighted.</title>
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    <description>Pecuniary Jurisdiction - whether non-payment of TDS amount is debt or not - Present is a case where the Operational Creditor has misused the process of I&amp;B Code in filing application for revival of Section 9 Application for non-payment of two TDS amounts. The process of I&amp;B Code cannot be utilized for the above purpose, whereas present is not a case that Corporate Debtor has not paid any amount due to the Operational Creditor. The Operational Creditor has misused the process of I&amp;B Code. - AT</description>
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      <description>Pecuniary Jurisdiction - whether non-payment of TDS amount is debt or not - Present is a case where the Operational Creditor has misused the process of I&amp;B Code in filing application for revival of Section 9 Application for non-payment of two TDS amounts. The process of I&amp;B Code cannot be utilized for the above purpose, whereas present is not a case that Corporate Debtor has not paid any amount due to the Operational Creditor. The Operational Creditor has misused the process of I&amp;B Code. - AT</description>
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