https://www.taxtmi.com/caselaws?id=786822 Section 10A moratorium applies only to defaults arising on or after the moratorium start and does not bar CIRP where the alleged default predates it; conditional restructuring proposals that failed pre implementation conditions and only resulted in part payments did not novate or extinguish the original debt and therefore did not shift the date of default; and the adjudicating authority's admission stage inquiry is limited to verifying existence of a financial debt and default from records without undertaking a commercial viability assessment, so admission under Section 7 was lawful and the appeal fails. en-us Wed, 18 Feb 2026 00:00:00 +0530 Fri, 20 Feb 2026 08:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786822 Section 10A moratorium applies only to defaults arising on or after the moratorium start and does not bar CIRP where the alleged default predates it; conditional restructuring proposals that failed pre implementation conditions and only resulted in part payments did not novate or extinguish the original debt and therefore did not shift the date of default; and the adjudicating authority's admission stage inquiry is limited to verifying existence of a financial debt and default from records without undertaking a commercial viability assessment, so admission under Section 7 was lawful and the appeal fails. Case-Laws IBC Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786822