https://www.taxtmi.com/caselaws?id=460188 Invoices issued within the Section 10A moratorium period under the Insolvency and Bankruptcy Code, 2016 remained statutorily barred from inclusion in the operational debt, and later acknowledgment of liability did not defeat that prohibition even where the account was described as running. Interest claimed under the MSME framework was also excluded because no agreement for interest was proved and no interest had been paid during the dealings, so it could not be added to cross the Section 9 threshold. The rejection of the insolvency application was therefore sustained. en-us Tue, 26 Nov 2024 00:00:00 +0530 Tue, 14 Jan 2025 15:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460188 Invoices issued within the Section 10A moratorium period under the Insolvency and Bankruptcy Code, 2016 remained statutorily barred from inclusion in the operational debt, and later acknowledgment of liability did not defeat that prohibition even where the account was described as running. Interest claimed under the MSME framework was also excluded because no agreement for interest was proved and no interest had been paid during the dealings, so it could not be added to cross the Section 9 threshold. The rejection of the insolvency application was therefore sustained. Case-Laws IBC Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460188