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    <title>CIRP Dismissal: Operational Creditor Fails to Prove Absence of Dispute; GST Alert Circular Causes Payment Withholding.</title>
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    <description>Initiation of CIRP - existence of debt and dispute or not - Payment withheld by the respondent corporate debtor on the ground of alert circular issued by the GST department - It is submitted that, they are still willing to pay the amount once they provide the bank guarantee for the GST amount involved - The Appellant /OC has factually failed to communicate that there is no existence of dispute. - Appeal dismissed - AT</description>
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      <description>Initiation of CIRP - existence of debt and dispute or not - Payment withheld by the respondent corporate debtor on the ground of alert circular issued by the GST department - It is submitted that, they are still willing to pay the amount once they provide the bank guarantee for the GST amount involved - The Appellant /OC has factually failed to communicate that there is no existence of dispute. - Appeal dismissed - AT</description>
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