While a written contract is not an absolute prerequisite for establishing the existence of a Financial Debt, Adjudicating Authority must ascertain that the initiation of CIRP is not done in mala fide and is genuinely aimed at resolving insolvency | Mere admission of receipt of money by Corporate Debtor does not qualify as a Financial Debt under Sec. 5(8) of IBC | It is the duty of Financial Creditor to plead and produce evidence as to the existence of any debt, that is due and payable and not paid to constitute the requirements to file an application under Sec. 7 of the IBC – Meghna Devang Juthani Vs. Ambe Secruities Pvt. Ltd. – NCLT Mumbai Bench
Hon’ble NCLT Mumbai Bench held that:
(i) Written contract may not be necessary to prove a financial debt; however, the nature of the transaction is relevant to constitute financial debt within the meaning of section 5(8) of the IBC
(ii) In order to constitute a “debt”, there must be a liability or obligation on the part of a person in respect of a claim which is due from any person.
(iii) In the absence of any proof as to the nature of the transaction, mere admission of receipt of money by the CD does not qualify as a financial debt within the meaning of Section 5(8) of the IBC.
(iv) While a written contract is not an absolute prerequisite for establishing the existence of a financial debt, the Adjudicating Authority must ascertain that the initiation of CIRP is not done in mala fide and is genuinely aimed at resolving insolvency.
(v) It is the duty of the FC/Applicant to plead and produce evidence as to the existence of any debt, that is due and payable and not paid to constitute the requirements to file an application under Section 7 of the IBC.
(vi) The funds if at all extended by the FC to the CD were exclusively intended for investment purposes, which does not warrant initiation of CIRP in respect of the CD.