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NCLT to desist from entertaining CIRP u/s 10A for six months for default occurring between 25.03.2020 to 05.05.2020

July 23, 2020[2020] 117 taxmann.com 781 (NCLT- Chennai )
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IBC : Section 10A relates back to date of 25-03-2020 in reckoning date of default even though Ordinance got promulgated only on 05-06-2020 and published in Gazette of India and, thus, in case default had occurred on or after 25-03-2020, Tribunal should desist from entertaining such an application, even though filed between dates of 25-03-2020 and 05-06-2020 that too both dates being within six months period initially specified under section 10A and in view of interdiction imposed by Code itself in relation to filing an application under sections 7, 9 and 10 of Code

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