https://www.taxtmi.com/caselaws?id=784640 The dominant issue was whether the operational debt claimed under two invoices fell within the Section 10A bar, thereby affecting maintainability of the Section 9 application. The Appellate Tribunal held that the dates of default under the two invoices arose beyond the Section 10A prohibited period; hence Section 10A could not be invoked to dismiss the Section 9 application. It further held that the amount due under these invoices exceeded the Section 4 threshold of Rs 1 crore, requiring adjudication on these invoices, especially as the operational creditor confined its claim to them. Consequently, the appeal was allowed, the impugned dismissal was set aside, and the Section 9 application was restored and remanded to the Adjudicating Authority for fresh consideration in accordance with law. en-us Wed, 07 Jan 2026 00:00:00 +0530 Thu, 08 Jan 2026 11:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784640 The dominant issue was whether the operational debt claimed under two invoices fell within the Section 10A bar, thereby affecting maintainability of the Section 9 application. The Appellate Tribunal held that the dates of default under the two invoices arose beyond the Section 10A prohibited period; hence Section 10A could not be invoked to dismiss the Section 9 application. It further held that the amount due under these invoices exceeded the Section 4 threshold of Rs 1 crore, requiring adjudication on these invoices, especially as the operational creditor confined its claim to them. Consequently, the appeal was allowed, the impugned dismissal was set aside, and the Section 9 application was restored and remanded to the Adjudicating Authority for fresh consideration in accordance with law. Case-Laws IBC Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784640