# In the matter of Multiplier Brand Solutions Pvt. Ltd. vs. Amazon Wholesale (India) Pvt. Ltd.

> NCLAT judgment dated 2024-11-21. Citation: TCN-2024-NCLAT-00074. This case involves an appeal filed by an Operational Creditor, Multiplier Brand Solutions…

- **Court:** NCLAT
- **Order date:** 21 Nov 2024
- **Citation:** TCN-2024-NCLAT-00074
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/multiplier-brand-solutions-pvt-ltd-vs-amazon-wholesale-9b498ef2

## Summary

### Background

This case involves an appeal filed by an Operational Creditor, Multiplier Brand Solutions Pvt. Ltd., challenging the order dated 05.03.2024 passed by the Adjudicating Authority (National Company Law Tribunal, New Delhi Bench, Court – II), which rejected a Section 9 application filed by the Appellant. The dispute arises from a Master Service Agreement between Amazon Seller Services Private Ltd. and Multiplier Brand Solutions, later novated to Amazon Wholesale (India) Private Limited. The Appellant claims non-payment of invoices for services rendered under this agreement, while the Respondent alleges pre-existing disputes due to inflated invoices and fraudulent activities.

## Facts

A Master Service Agreement was executed on 27.01.2020, effective from 01.05.2019, between Amazon Seller Services Private Ltd. and Multiplier Brand Solutions Private Limited. A Novation and Substitution Agreement was entered on 01.04.2021, substituting Amazon Wholesale (India) Private Limited as the transferee. Amazon Wholesale (India) Private Limited issued Purchase Orders from 06.10.2022 to 04.05.2023, and Multiplier rendered services, raising invoices totaling ₹3,69,57,379/- between 30.03.2023 and 26.05.2023. Multiplier requested invoice approval, receiving confirmation that invoices were approved for processing. An email dated 02.05.2023 indicated two invoices were ready for payment but delayed. Multiplier sent reminders for outstanding dues. The Corporate Debtor,

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## Issues and analysis

### Issue 1: Whether a pre-existing dispute existed between the parties before the filing of the Section 9 …

**Ratio:** The legal principle applied is that the existence of a pre-existing dispute, meaning a

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**Reasoning:** The court reasoned that the correspondence between the parties, particularly the emails

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**Interpretation:** The interpretation of the legal issue centers on the definition of 'dispute'

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**Application:** The court applied the ratio and reasoning to the specific facts of the case by

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## Parties

- **Judges:** Ashok Bh…; Barun M…; +1 more
- **Appellants:** Multiplier Brand…
- **Respondents:** Amazon Wholesale…

## Timeline

- **2020-01-27 — Master Service…**: Master Service Agreement executed between Amazon Seller Services Private Ltd. and…
- **2019-05-01 — Effective Dat…**: Master Service Agreement…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 9 — Application for initiation of corporate insolvency…](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-9)

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