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Insolvency proceedings under IBC can continue despite of winding up plea pending in HC

January 28, 2019[2019] 101 taxmann.com 451 (SC)
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IBC: Mere fact that post notice winding up proceedings are to be dealt with in accordance with provisions of Companies Act, 1956, does not bar applicability of provisions of IBC in general to proceedings validly instituted under IBC

IBC: Section 11 only bars a corporate debtor from initiating a petition under section 10 in respect of whom a liquidation order has been made but it does not follow that until a liquidation order has been made against corporate debtor, an Insolvency petition may be filed

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