TaxTMI 
TaxTMI 
2026 (1) TMI 1088
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....on the ground that pre-existing dispute. In paragraph 10 to 13 Adjudicating Authority has made following observations:- "10. The Respondent submitted that Clause 4 of the Trial Order clearly provided that, on Applicant's request, Respondent would bear the expenses towards diesel, spare parts, consumables, staff, and local petty labour during the trial period, or until Applicant had set up its own camp and facilities at the work site. It was further stipulated that all such expenses incurred by Respondent on behalf of Applicant would be adjusted against the invoices raised by Applicant for works executed under the Trial Order. "4. As per the specific request of the Contractor, for the trial period of 3 months or until their....
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....ne Crore Fifty-Six Lakhs Fifty-Three Thousand Eight Hundred Eighty only)." 2. Counsel for the appellant challenging the order submits that there was no pre-existing dispute between the parties and the reliance on the letter dated 16.08.2024 issued by one Director cannot be basis for coming to the conclusion that there was pre-existing dispute. He further submits that on the invoices input tax were taken by the corporate debtor and hence the debt cannot be disputed by the corporate debtor. 3. In the present case demand notice was issued on 21.08.2024 by the appellant-operational creditor claiming an amount of Rs. 1,56,53,880/-. Demand notice was immediately replied by the corporate debtor on 30.08.2024 refuting the claim of the operati....
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.... No. SMPL/BALJUNDRA/23-24/01, Invoice No. SMPL/BALJUNDRA/23-24/02 and Invoice No. SMPL/BALJUNDRA/23-24/03, all dated 30.11.2023 (collectively the "Invoices") stands fully settled and paid to the satisfaction of the Contractor and no outstanding amount remains pending, except INR 5,17,297." 4. The present is a case where reply to the demand notice was issued by the corporate debtor which is the notice of dispute within meaning Section 8/ 9 of the IBC. When notice of dispute has been issued by the corporate debtor u/s 9(5)(ii)(d) Adjudicating Authority is obliged to reject the application. The submission of the counsel for the appellant that letter which was written by one Director of the corporate debtor does not bind ot....
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....of non-establishment of camp facilities at the work site. We therefore kindly request you to take note of the aforesaid. Further, in light of the aforesaid, all claims raised by us pursuant to Invoice No. SMPL/BALKUDRA/23-24/01, Invoice No. SMPL/BALKUDRA/23-24/02 and Invoice No. SMPL/BALKUDRA/23-24/03, all dated 30.11.2023 (collectively the "Invoices") stands fully settled and paid to the satisfaction of the Contractor and no outstanding amount remains pending, except INR 5,17,297. For, SUISH CHANDEL MINERALS PRIVATE LIMITED SHASHI BHUSHAN RAM DIRECTOR Din: 09679365" When the letter which was written by one Director of the operational creditor to the corporate debtor and has been referred to and relied....