Where asset size of a Financial Service Provider which on the date of filing the application as per last Balance Sheet was more than Rs. 500 Crore and if it is reduced from Rs. 500 Crore during the pendency of the application as per any further audited Balance Sheet available, whether the Adjudicating Authority shall lose jurisdiction? – Shapoorji Pallonji Finance Pvt. Ltd Vs. Rekha Singh – NCLAT New Delhi
In this important judgment on Financial Service Providers, NCLAT clarified various questions on initiation of CIRP against Personal Guarantor of a Financial Service Provider:
(a) Whether the expression used in the Notification dated 18.11.2019 “asset size of Rs.500 crore or more” can be confined to the loan receivables only or asset shall include non-current and current assets? (b) Last Balance Sheet referred to in the Notification dated 18.11.2019 has to be treated as last audited Balance Sheet from the date the application can be filed? and (c) Where asset size of a Financial Service Provider which on the date of filing the application as per last Balance Sheet was more than Rs.500 Crore and if it is reduced from Rs.500 Crore during the pendency of the application as per any further audited Balance Sheet available, whether the Adjudicating Authority shall lose jurisdiction?