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    <title>2026 (1) TMI 428 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL PRINCIPAL BENCH, NEW DELHI</title>
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    <description>The dominant issue was whether a fresh lease executed after commencement of CIRP was valid despite the moratorium. Applying the moratorium bar on creating legal rights or interests in the corporate debtor&#039;s assets, the Appellate Tribunal held that execution/registration of a new lease during moratorium, while an earlier lease was subsisting, lacked transparency and was contrary to the IBC; the fresh lease was therefore invalid and unenforceable, justifying directions to vacate and for consequential recovery of rent/licence dues. A further issue was jurisdiction under s.60(5) IBC to decide disputes concerning lease/licence terms linked to liquidation. Relying on SC precedent, it held that such questions &quot;arise out of&quot; or &quot;relate to&quot; insolvency/liquidation; the impugned order was sustained and the appeals were dismissed.</description>
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    <pubDate>Wed, 07 Jan 2026 00:00:00 +0530</pubDate>
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      <title>2026 (1) TMI 428 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL PRINCIPAL BENCH, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=784672</link>
      <description>The dominant issue was whether a fresh lease executed after commencement of CIRP was valid despite the moratorium. Applying the moratorium bar on creating legal rights or interests in the corporate debtor&#039;s assets, the Appellate Tribunal held that execution/registration of a new lease during moratorium, while an earlier lease was subsisting, lacked transparency and was contrary to the IBC; the fresh lease was therefore invalid and unenforceable, justifying directions to vacate and for consequential recovery of rent/licence dues. A further issue was jurisdiction under s.60(5) IBC to decide disputes concerning lease/licence terms linked to liquidation. Relying on SC precedent, it held that such questions &quot;arise out of&quot; or &quot;relate to&quot; insolvency/liquidation; the impugned order was sustained and the appeals were dismissed.</description>
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      <pubDate>Wed, 07 Jan 2026 00:00:00 +0530</pubDate>
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