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2024 (1) TMI 216 - DELHI HIGH COURTRecourse to an appropriate remedy as Claim lodged with the Resolution Professional (RP) rejected - HELD THAT:- The fact remains that respondent no. 2 is undergoing the Corporate Insolvency Resolution Process before the National Company Law Tribunal, Delhi Bench [“NCLT”]. We were also informed on the previous date i.e., 11.09.2023, respondent no. 2, that the petitioner/revenue did not respond to the public announcement made by the Interim Resolution Professional (IRP). At present, what cannot be denied is the fact that the moratorium u/s 14 of the Insolvency and Bankruptcy Code, 2016, is operative. Therefore, according to us, no purpose will be served in progressing the writ petition any further. Writ petition is accordingly closed, with liberty to the petitioner/revenue to approach the court, if deemed appropriate, albeit as per the law, for reviving the petition, depending on the outcome of the proceedings pending before the NCLT.
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