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| Learning Curve | Title |
|---|---|
| Learning Curve 1045 | If GST Refund/ITC claim was not included in the sec 8 demand notice or sec 9 application, it cannot become a ground of default on which CIRP can be initiated |
| Learning Curve 1044 | Consent Decree passed by DRT for settlement between FC and CD does not affect the original date of default for the purpose of Section 10A of IBC |
| Learning Curve 1043 | Demand raised under GST after approval of Resolution Plan stands extinguished if the State has neither approached the RP nor the AA for the same |
| Learning Curve 1041 | For determining the minimum threshold of Rs. 1cr u/s 4, date of application for initiating CIRP is relevant, not the date of demand notice served u/s 8 |
| Learning Curve 1040 | When Erstwhile RP was replaced with New RP, the decision taken by the New RP cannot be objected by the Erstwhile RP |
| Learning Curve 1039 | Adjudication of a dispute is not within the scope and ambit of the powers of the Liquidator. |
| Learning Curve 1038 | Test to determine whether a debt is a financial debt is the existence of debt along with interest which is disbursed against the consideration for the time value of money |
| Learning Curve 1037 | The amount given as share application money cannot be treated to be a financial debt so as to enable the Appellant to trigger CIRP u/s 7 of IBC |
| Learning Curve 1036 | Appellant who has challenged the order on merits in which he has been unsuccessful, cannot be allowed to file an application to recall the order on the same ground on which the appeal was filed |
| Learning Curve 1035 | The timelines set forth under IBC need to be considered as of directory nature and not as mandatory in nature |