# EASTERN POWER DISTRIBUTION COMPANY OF ANDHRA PRADESH LIMITED. vs. DAULAT RESOLUTION SERVICES PVT. LTD.

> NCLAT judgment dated 2026-09-25. Citation: TCN-2026-NCLAT-00273. The Appellant, Eastern Power Distribution Company of Andhra Pradesh Limited, a distribution…

- **Court:** NCLAT
- **Order date:** 25 Sept 2026
- **Citation:** TCN-2026-NCLAT-00273
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/eastern-power-distribution-company-of-andhra-pradesh-limited-vs-daulat-resolutio-ob5qd

## Summary

### Background

The Appellant, Eastern Power Distribution Company of Andhra Pradesh Limited, a distribution licensee, supplied electricity (an essential service) to the Corporate Debtor, M/s Impex Metal & Ferro Alloys Limited. The Corporate Debtor was admitted into CIRP on 01.03.2018, and a moratorium was imposed. Despite the moratorium, electricity supply continued, and the Appellant claimed CIRP costs for unpaid dues amounting to Rs. 20,72,84,722/-. The NCLT, Kolkata Bench, in an order dated 05.10.2021, acknowledged the Appellant's eligibility for CIRP costs and directed the Liquidator (Respondent No.2) to pay. The Appellant filed I.A. No. 1061/2021 to enforce this payment, but it was dismissed for non-prosecution on 08.11.2023 due to the absence of their counsel, Mr. Rakesh

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## Facts

The Appellant, Eastern Power Distribution Company of Andhra Pradesh Limited, is a statutory distribution licensee responsible for supplying electricity in Andhra Pradesh.

The Corporate Debtor, M/s Impex Metal & Ferro Alloys Limited, was a consumer of electricity supplied by the Appellant.

The Corporate Debtor was placed under Corporate Insolvency Resolution Process (CIRP) by an order dated 01.03.2018, in proceedings under Section 7 of the I&B Code, 2016.

A moratorium was imposed under Section 14 of the I&B Code, but electricity, being an essential service, is protected under Section 14(2A) of the I&B Code.

The Appellant supplied electricity to the Corporate Debtor during the moratorium period.

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## Issues and analysis

### Issue 1: Whether the dismissal of the restoration application by the NCLT on the ground of limitation was …

**Ratio:** The NCLAT held that the dismissal of the restoration application solely on the ground of

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**Reasoning:** The NCLT dismissed the restoration application (I.A. No. 1570 of 2024) on 13.11.2025,

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**Interpretation:** Rule 48 of the NCLT Rules, which prescribes a 30-day limit for restoration

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**Application:** The NCLAT applied the principle from "Rafiq and another vs. Munshilal and

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## Parties

- **Judges:** Sharad Kumar…; ArunBaroka,…; +1 more
- **Appellants:** EASTERN POWER…
- **Respondents:** M/s Impex Metal &…; DAULAT RESOLUTION…
- **Other parties:** Subodh Kumar…
- **Advocates:** Joy S…; Sidhartha…; +6 more

## Timeline

- **2018-03-01 — CIRP Init…**: Corporate Debtor (M/s Impex Metal & Ferro Alloys Limited) was placed under CIRP by an…
- **2018-03-21 — IRP Appoi…**: Shri Subodh Kumar Agarwal was appointed as…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 7 — Initiation of corporate insolvency resolution…](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-7)

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