https://www.taxtmi.com/caselaws?id=791242 Delay of 133 days in refiling the appeal was condoned because the explanation covered document access difficulties, the Covid period, management changes and earlier condonation in filing, and the proceedings had been running ex parte. The section 9 insolvency petition was not admitted because the record disclosed a plausible pre-existing dispute over dues, premises condition, utility restoration, security deposit adjustment and the impact of the licensor's CIRP. Applying the settled section 9 test, the Tribunal treated the defence as more than a mere moonshine dispute and sustained dismissal of the petition. en-us Wed, 06 May 2026 00:00:00 +0530 Fri, 08 May 2026 07:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791242 Delay of 133 days in refiling the appeal was condoned because the explanation covered document access difficulties, the Covid period, management changes and earlier condonation in filing, and the proceedings had been running ex parte. The section 9 insolvency petition was not admitted because the record disclosed a plausible pre-existing dispute over dues, premises condition, utility restoration, security deposit adjustment and the impact of the licensor's CIRP. Applying the settled section 9 test, the Tribunal treated the defence as more than a mere moonshine dispute and sustained dismissal of the petition. Case-Laws IBC Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791242