https://www.taxtmi.com/caselaws?id=801140 Operational debt and default for a Section 9 insolvency application may be established through contemporaneous invoices, e-way bills, tax deduction records, input tax credit claims and the corporate debtor's ledger. A discrepancy limited to the PIN code in address details does not, by itself, negate evidence of supply where the registered address otherwise appears and no timely objection to non-receipt was made. The debtor's ledger may establish that the unpaid operational debt exceeds the Section 4 threshold. A subsequent request for reconciliation does not displace contemporaneous accounting and tax evidence supporting admission. en-us Wed, 14 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801140 Operational debt and default for a Section 9 insolvency application may be established through contemporaneous invoices, e-way bills, tax deduction records, input tax credit claims and the corporate debtor's ledger. A discrepancy limited to the PIN code in address details does not, by itself, negate evidence of supply where the registered address otherwise appears and no timely objection to non-receipt was made. The debtor's ledger may establish that the unpaid operational debt exceeds the Section 4 threshold. A subsequent request for reconciliation does not displace contemporaneous accounting and tax evidence supporting admission. Case-Laws IBC Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801140