The GST amount is an amount of tax levied under the assessment order as per the GST Act, 2017, claim of the GST Department cannot be edited or reduced by the Resolution Professional – Bijoy Prabhakaran Pulipra RP PVS Memorial Hospital Pvt. Ltd. Vs. State Tax Officer (Works Contract) SGST Department, Kerala State – NCLAT Chennai

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Whether Security Deposit and the interest thereon would fall within the ambit of the definition of Financial Debt as defined under Section 5(8)(f) of the Code – Sach Marketing Pvt. Ltd. Vs. RP of Mount Shivalik Industries Ltd., Ms. Pratibha Khandelwal – NCLAT New Delhi

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If an effective alternative remedy is available, inherent power under Rules 11 of NCLAT Rules, 2016 will not be exercised, especially when the applicant may not have availed of that remedy – Mr Harish Raghavji Patel Vs. Shapoorji Pallonji Finance Pvt. Ltd. – NCLAT New Delhi

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Once the Plan is approved by majority of the CoC as provided for under Section 30 of the Code, then no fresh plans may come in intervention of an already approved Plan- Amanat Randhawa Hotels Pvt. Ltd. Vs. Shashi Kant Nemani RP of Aryavir Buildcon Pvt. Ltd. – NCLAT New Delhi

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The balance sheet, brought on record for acknowledgement under Section 18 before the AA while deciding the question of limitation, cannot be ignored simply on the ground that it is not pleaded in the Application filed in Form-1 for initiation of the CIRP – Vidyasagar Prasad Vs. UCO Bank – NCLAT New Delhi

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Margin money is construed as substratum of a trust created to pay to the beneficiary to whom the bank guarantee is given and cannot be treated as an asset of the Corporate Debtor – Monitoring Agency of Anush Finlease & Construction Pvt. Ltd. Vs. State Bank of India & Ors. – NCLAT New Delhi

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There is no embargo for the classification of Operational creditor(s) into separate/different classes for deciding the way in which the money is to be distributed to them by the CoC – Gail India Ltd. Vs. Ajay Joshi (RP of Alok Industries Ltd. & Ors.) – NCLAT New Delhi

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