Claim based on an agreement where the Petitioner has appointed the Respondent as a “Contractor” to collect toll tax from commercial vehicles is not covered under Operational Debt – South Delhi Municipal Corporation Vs. MEP Infrastructure Developers Ltd. – NCLT Mumbai Bench

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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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Time-line for submission of report by the Resolution Professional under Personal Guarantor Insolvency provisions – Surendra B. Jiwrajka Vs. Omkara Assets Reconstruction Pvt. Ltd. – Bombay High Court

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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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