Committee of Creditors of Amtek Auto Limited through Corporation Bank vs. Dinkar T. Venkatsubramanian and Ors. - (Supreme Court) (01 Dec 2021)
Resolution process has to be completed within the period stipulated under Section 12 of IBC
MANU/SC/1171/2021
Insolvency
The Committee of Creditors of Amtek Auto Limited through Corporation Bank (‘COC’) has preferred the present appeal feeling aggrieved and dissatisfied with the impugned judgment and order passed by the National Company Law Appellate Tribunal, New Delhi (‘Appellate Authority’) in Company Appeal. The appellate authority by the impugned judgment and order disposed of the appeal filed by the COC and rejected the prayer for exclusion of time. Consequently, virtually ordered the liquidation of the Corporate Debtor.
Under the approved resolution plan, both the parties have to fulfil their obligations. The Corporate Debtor has also to perform its obligations simultaneously so that the amount of Rs.500 crores be transferred to the financial creditors/lenders of the Corporate Debtor. It is the case on behalf of the respective parties that the aforesaid obligations are to be performed mutually and simultaneously.
As per Section 12 of the Insolvency And Bankruptcy Code, 2016 (IBC), subject to sub-section (2), the corporate insolvency resolution process shall be completed within a period of 180 days from the date of admission of the application to initiate such process, which can be extended by a further period of 180 days. As per proviso to Section 12 of the IBC, which has been inserted by Act 26 of 2019, the insolvency resolution process shall mandatorily be completed within a period of 330 days from the insolvency commencement date, including any extension of the period of corporate insolvency resolution process granted under Section 12 of the IBC and the time taken in legal proceedings in relation to such resolution process of the Corporate Debtor. As per the third proviso to Section 12 of the IBC, which is also inserted by Act 26 of 2019, where the insolvency resolution process of a Corporate Debtor is pending and has not been completed within a period stated hereinabove, i.e., within a period of 330 days, such resolution process shall be completed within a period of 90 days from the date of commencement of the IBC amendment Act, 2019, i.e., 16.08.2019.
Thus, the entire resolution process has to be completed within the period stipulated under Section 12 of the IBC and any deviation would defeat the object and purpose of providing such time limit. However, by earlier order, the time limit has been condoned in view of the various litigations pending between the parties and in the peculiar facts and circumstances of the case. Therefore, any further delay in implementation of the approved resolution plan submitted by Deccan Value Investor (DVI) which as such has been approved by the adjudicating authority in the month of July, 2020 and even the appeal against the same has been dismissed subsequently, any further delay would defeat the very object and purpose of providing specific time limit for completion of the insolvency resolution process, as mandated under Section 12 of the IBC.
Therefore, all the concerned parties to the approved resolution plan and/or connected with implementation of the approved resolution plan including Implementation and Monitoring Committee (IMC) are directed to complete the implementation of the approved resolution plan, within a period of four weeks. On implementation of the approved resolution plan and even as per the approved resolution plan, an amount of Rs. 500 crores now deposited by DVI-successful resolution applicant be transferred to the respective lenders/financial creditors as per the approved resolution plan and/or as mutually agreed. Present appeal disposed of.
Tags : RESOLUTION PROCESS TIME PERIOD
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