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DRT’s Debt Recovery certificate can't trigger a fresh cause of action for CIRP application : NCLAT

March 31, 2021[2021] 125 taxmann.com 215 (NCL-AT)
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IBC : Where default was of year 1997, CIRP application filed in 2018 would be hopelessly time barred; recovery Certificate issued by DRT against corporate debtor in 2017 could not trigger a fresh cause of action under IBC

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