Adjudicating Authority Erred in Denying Appellant 'Operational Creditor' Status in Insolvency Process; Misjudged Pre-Petition Dispute Existence.

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....Corporate Insolvency Resolution Process - The Adjudicating Authority seriously erred in declining to recognize Appellant as an ‘Operational Creditor’ and in arriving at the conclusion that there was an existence of dispute prior to filing of the petition.....