TaxTMI 
TaxTMI 
2021 (11) TMI 612
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....d Bankruptcy Code, 2016 ('IBC' for short) challenging the impugned order dated 2nd November, 2020 passed by the Adjudicating Authority (National Company Law Tribunal) Ahmedabad Bench in CP (IB) No. 808/9/NCLT/AHM/2019 dismissing the petition filed by the Operational Creditor under Section 9 of the IBC. Adjudicating Authority has dismissed the petition particularly on the ground of dispute regarding quality of the goods supplied by the Appellant. The other ground is that the consignment number given in the track report and in the postal receipt does not match, thereby reflecting the non-service of notice under Section 8 of IBC and there are other grounds also for dismissal of the Application. 2. The brief profile of the case is as under: T....
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...., they did not get back the payment and hence filed the petition before Adjudicating Authority. 3. The Learned Counsel for Appellant has submitted that they have attached the acknowledgement due slip of postal authorities along with tracking record. They made all attempts to prove that there is no difference in the consignment given in the track report and in the postal receipt. He has also submitted that through email in October, 2018 they have communicated to the Respondent that they will lift some requisite materials which they have done and still they are not getting the balance payment. Hence, they have no other alternative but to approach the Adjudicating Authority. The Adjudicating Authority has dismissed the petition in an arbitrar....
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....redit notes. They have not lifted the complete materials and are accordingly demanding the balance payments even for those unlifted defective materials. 5. The Respondent has also submitted that they have not received the demand notice and accordingly has not responded for the same. They also stated that they have provided track report without providing the Post Office Receipt. 6. We have carefully considered the submissions of the parties and have gone through the records. An analysis of the same reveals that the Appellant itself has accepted and agreed to lift the complete material being defective and has failed to lift the material which is of no use to the Corporate Debtor. However, the Appellant is pressurizing using the provisions o....