Article 1 of the Limitation Act, 1963 is not attracted in case of an application under Section 9 of the IBC – S.M. Ghogbhai Vs. Schedulers Logistics India Pvt. Ltd. – NCLAT New Delhi

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Whether CIRP can be initiated solely on the basis of the unpaid interest amount when the entire principal amount of debt has been discharged during the pendency of the CIRP application – Saraf Chits Pvt. Ltd. Vs. KAD Housing Pvt. Ltd. – NCLT New Delhi Bench Court-II

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Inherent powers under Rule 11 of NCLT Rules, 2016 cannot be invoked when express provisions have been made in the Regulation 32A of Liquidation Process Regulations, 2016 for levy of interest in case of delayed payments – Sarda Mines Pvt. Ltd. Vs. Shailendra Ajmera Liquidator of Kwality Ltd. – NCLT New Delhi Bench Court-III

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The conjunction ‘and’ employed in the proviso to Rule 9(1) of Security Interest (Enforcement) Rules 2002 indicate the mandatory nature of all three methods as serve, affix and publish of sale notice – E.K. Rajan Vs. The Authorized Officer, Canara Bank – Kerala High Court

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Operational Debt cannot be converted into Financial Debt merely on basis of MoU if company was not eligible to advance loan in terms of sec 186(2) of companies act 2013 – Jambudwip Exports and Imports Ltd. Vs. U P Bone Mills Pvt. Ltd. – NCLT New Delhi Bench Court-II

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Karnveer Singh Yadav Enterprises Pvt. Ltd. Vs. Ram Ratan Modi, Liquidator of DC Industrial Plant Services Pvt. Ltd. – NCLT Kolkata Bench

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An acknowledgement in a balance sheet without a qualification can furnish a legitimate basis for determining as to whether the period of limitation would stand extended, so long as the acknowledgement was within a period of three years from the original date of default – State Bank of India Vs. Krishidhan Seeds Pvt. Ltd. – Supreme Court

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In case the record of Information Utility shows that there is a debt which is in default, the Adjudicating Authority or the Appellate Authority are not required to further examine the record maintained by the Information Utility – Vipul Himatlal Shah Vs. Teco Industries – NCLAT New Delhi

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From the last payment the limitation of three years shall again begin – Sanjeev Agraj, Suspended Director of M/s. Amzen Transportation Industries Pvt. Ltd. Vs. IDBI Bank Ltd. & Anr. – NCLAT New Delhi

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Whether proceedings under Income Tax Act, 1961 have to be kept in abeyance by the assessing officer in the light of the insolvency proceedings under IBC – SREI Equipment Finance Ltd. Vs. Additional/Joint/Deputy/Assistant Commissioner of Income Tax and Others – Calcutta High Court

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