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Appellant's Shareholder Status Excludes Them as Financial Creditor in CIRP u/s 18 of Insolvency Code.

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....Initiation of CIRP - Financial Creditor or not - Appellant settled the dues in full or part by way of transfer of shares. Now it is for the Appellant to transfer the shares in accordance with law but it cannot be denied that the Appellant is the owner of the shares - Appellant cannot be taken into consideration for the purpose of collating the claim of any claimant (creditor) by the ‘Resolution Professional’ under Section 18 of the I&B Code.....