Initially entered into an agreement for purchase of flat and subsequently advance paid was converted into a loan, cannot change the basic nature of transaction and Financial Creditor will remain an allottee within the meaning of Sec. 2(d) of the RERA Act, 2016 and is required to comply proviso to Section 7(1) of IBC to initiate CIRP – Shreepati Build Infra Investment Ltd. Vs. Abhiyan Developers Pvt. Ltd. – NCLT Mumbai Bench