https://www.taxtmi.com/highlights?id=96918 At admission of a CIRP petition the tribunal cannot decide liquidated damages by summary procedure; such claims are not amenable to summary determination and therefore do not justify denial of admission on that ground alone. Pre-existing contractual disputes about quality and defects, if shown to be substantial, genuine and bona fide (not spurious, speculative or misconceived), can bar admission of a Section 9 application; numerous pre-demand communications indicating defects support that finding. A completion certificate issued with caveats does not amount to unconditional acceptance and does not foreclose contractual disputes. The appeal challenging these conclusions was dismissed. en-us Mon, 16 Feb 2026 09:58:15 +0530 Mon, 16 Feb 2026 09:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96918 At admission of a CIRP petition the tribunal cannot decide liquidated damages by summary procedure; such claims are not amenable to summary determination and therefore do not justify denial of admission on that ground alone. Pre-existing contractual disputes about quality and defects, if shown to be substantial, genuine and bona fide (not spurious, speculative or misconceived), can bar admission of a Section 9 application; numerous pre-demand communications indicating defects support that finding. A completion certificate issued with caveats does not amount to unconditional acceptance and does not foreclose contractual disputes. The appeal challenging these conclusions was dismissed. Highlights IBC Mon, 16 Feb 2026 09:58:15 +0530 https://www.taxtmi.com/highlights?id=96918