Hon’ble NCLAT holds that:
(i) Disbursement against the consideration for time value of money has to be proved for a financial debt.
(ii) There is no disbursement by the Appellant to the Corporate Debtor. When there is no disbursement for time value of money essential ingredients to prove a financial debt is missing.
(iii) The Balance Sheet even if it is taken on its face value does not in any manner prove that there is any financial debt. The financial debt ought to have reflected under the heading of borrowings and there being no reflection of the claim which is filed in Form C under the heading ‘borrowings’.
(iv) The Adjudicating Authority under sub-section (5) of Section 60 of the Code is fully entitled to decide any question regarding any claim made against the Corporate Debtor.