TaxTMI 
TaxTMI 
2019 (5) TMI 1140
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....nal Creditor (the Applicant) who filed this Company Petition against the Resolution Professional (RP), the Corporate Debtor (the debtor) and the Financial Creditor (the Bank) namely, Indian Bank u/s 60(5) of the Insolvency & Bankruptcy Code, 2016 seeking reliefs as mentioned below: 1. For the issuance of direction to the respondents for payment of the entire claim of Rs. 2,39,33,935(Rupees Two Crores Thirty-Nine Lacks Thirty-Three Thousand Nine Hundred and Thirty-Five only) as ordered by the Hon'ble NCLT along with the payment of interest upto date thereon. 2. For the issuance of direction to the respondents for payment of the legal cost incurred by the present application in the matter amounting to Rs. 20,02,445 and R....
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....asing on the computation shown in the table below: Sl. No. Date Invoice No. Description of goods Quantity Rate Per Total Amount in Rs. 1. 16-Nov-13 TTC/HSS/NOV-13/12 Cost of Coal lifted by you of our High Seas Sales 528.44 MT 3,838.00 MT 20,28,681.00 2. 16-Nov-13 TTC/DN.NOV13/002 Debit Note - - - 5,94,495.00 3. 25-Nov-13 TTC/HSS/NOV-13/19 Cost of Coal lifted by you of our High Seas Sales 908.180 MT 4,872.00 MT 44,24,653.00 4. 30-Nov-13 TTC/HSS/NOV-13/25 Cost of Coal lifted by you of our High Seas Sales 773.660 MT 4,872.00 MT 37,69,272.00 5. 09-Dec-13 TTC/HSS/DEC-13/09 Cost of Coal lifted by you of our High Seas....
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....ply of coal. It is submitted that with regard to supply of coal, instead of supply of 'Steam Non-Cooking Coal', the Respondents had supplied 9000 metric tons of 'Bituminous Coal', which was brought to the notice of the 'Corporate Debtor' by the Customs Authorities by their show cause notice dated 27th March, 2013. For the said reasons, the payment was withheld by giving intimation to the 'Operational Creditor' by letter dated 6th July, 2013, 3. Learned counsel appearing on behalf of the Respondent - 'Operational Creditor' submits that the dispute was said to be 'in existence' relates to the supply of coal between the period 18th March. 2012 to 4th February, 2013. In fact, no claim has....
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...., the claim of this Operational Creditor is not maintainable because the records (the details in the main company petition) of the Corporate Debtor the claim is against the invoices details dated from 16.11.2013 to 01.02.2014. 6. On hearing the submissions of either side in the MAs aforementioned, this Bench on 18.09.2018 passed an order giving directions to the Applicant to submit the invoices to the RP against the claim raised in the Original Company Petition. For the sake of clarification, we hereby reproduce the directions given in the order dated 18.09.2018, which is as follows: "The PCS representing the OC has stated that they had copy of the invoices and the firm is directed to produce the invoices to the RP and the CD is....
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....he coal supplied during the period of 18th March, 2012 to 4th February, 2013. 10. This Bench therefore cannot go back as to what was said in the admission order dated 15.11.2017 or in the clarificatory order 18.09.2018 because once an order passed is pronounced by this Bench, it will become functus officio as to the adjudication already given, therefore, if at all this applicant being aggrieved of the order dated 18.09.2018, the applicant should have raised it's grievances before the Hon'ble Appellate Authority, that has not been done. 11. As to the order dated 18.09.2018 passed by this Bench as a clarificatory order, it was made clear that invoices shall be in respect to the claims made against the dates and invoices mentione....
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....nal petition, the Corporate debtor shall reflect the same claim in the liabilities of the corporate debtor disregarding the fact of the applicant not producing the invoices as directed in the order dated 18.09.2018 passed by this Bench. The order dated 18.09.2018 has attained finality. 13. As long as the order dated 18.09.2018 is not reversed, this Bench cannot go back to say that as to which invoice is correct or which collection memo is incorrect, whose version is correct or whose version is incorrect because it is not open to this Bench reopen the order dated 18.09.2018 for two reasons - one, the impugned order is based on the statement made by the applicant before the Honourable NCLAT and two, the invoices the applicant produced befo....