https://www.taxtmi.com/caselaws?id=754897 For an application under the Insolvency and Bankruptcy Code, the filing date is the date of e-filing or presentation before the Registry, not the later date when the Registry registers and numbers it. The Tribunal treated numbering as a ministerial act and applied the procedural framework to hold that legal consequences, including the interim moratorium under Section 96, commence from filing. A complete application by one creditor was sufficient to trigger that moratorium, and a later registration of another creditor's application did not alter the earlier filing date. The contrary Kerala High Court view was not followed because it did not consider the Tribunal's earlier binding ruling. en-us Mon, 01 Jul 2024 00:00:00 +0530 Tue, 02 Jul 2024 21:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754897 For an application under the Insolvency and Bankruptcy Code, the filing date is the date of e-filing or presentation before the Registry, not the later date when the Registry registers and numbers it. The Tribunal treated numbering as a ministerial act and applied the procedural framework to hold that legal consequences, including the interim moratorium under Section 96, commence from filing. A complete application by one creditor was sufficient to trigger that moratorium, and a later registration of another creditor's application did not alter the earlier filing date. The contrary Kerala High Court view was not followed because it did not consider the Tribunal's earlier binding ruling. Case-Laws Insolvency and Bankruptcy Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754897