2018 (6) TMI 1610

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....jayaraghavan, JJ. For the Applicant : Shri.N.KBhansali, : Shri. T.Ravichandran, Shri.D.Elavarasi, For The Respondent : Shri. V. Achuthanandan, Advocate ORDER 1) In this case, the Corporate Debtor has reduced three debit notes through which Customs duty paid by them to clear the coal has been debited to the Operational Creditor in the running account maintained by them. This has been ce....

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.... to pay the customs duty, clearing charges etc. and the Operational Creditor is not liable to pay them and hence the debit notes cannot be taken into account for the purpose of IBC, 2016. In case there is a dispute regarding the supplies, the relevant court of jurisdiction is the Court of Indore only. 4) It is also noted that these issues were agitated before this Tribunal at the time of admitt....