It is not the case of the Appellant that there is no debt payable in law or in fact. Whatever grounds have been taken relate to legality of order of rejection dated 22nd December, 2017 by the ‘State Bank of India’ relating to restructuring plan which cannot be decided in the application under Section 7 of the ‘I&B Code’ as the Adjudicating Authority is not authorized/competent to determine the legality of the order of rejection of restructuring plan dated 22nd December, 2017. Whether the refusal to disburse the committed loan amounts led to complete failure of the ‘Corporate Debtor’s expansion plan also cannot be taken into consideration to hold that there is no debt due and payable.