# In the matter of Super Floorings Pvt. Ltd. vs. Napin Impex Ltd.

> NCLAT judgment dated 2025-01-03. Citation: TCN-2025-NCLAT-00293. This case involves an appeal by a Corporate Debtor challenging an order passed by the…

- **Court:** NCLAT
- **Order date:** 3 Jan 2025
- **Citation:** TCN-2025-NCLAT-00293
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/super-floorings-pvt-ltd-vs-napin-impex-ltd-c457c04b

## Summary

### Background

This case involves an appeal by a Corporate Debtor challenging an order passed by the Adjudicating Authority (National Company Law Tribunal) Chandigarh Bench, which rejected the preliminary objections raised by the Corporate Debtor. The Adjudicating Authority held that the application under Section 9 filed by the Operational Creditor was not barred by time. The Corporate Debtor, feeling aggrieved by this order, filed the appeal.

## Facts

The Operational Creditor (Napin Impex Limited) supplied PVC vinyl floorings, multipurpose sheets, and other insulation products to the Corporate Debtor (Super Floorings Pvt. Ltd.) from 2018-01-03 to 2018-08-16. Payments were made by the Corporate Debtor on different dates. The last payment of Rs. 3 Lakhs was made on 2019-08-26 via bank transfer. The Operational Creditor issued a notice under Section 8 on 2022-09-16, claiming Rs. 2,14,16,735/-. The Corporate Debtor replied to the demand notice on 2022-09-28. The Section 9 application was filed on 2023-11-29. The Corporate Debtor raised a preliminary objection regarding the limitation period, arguing that the application was time-barred. The Adjudicating Authority rejected this objection, leading to the Corporate

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## Issues and analysis

### Issue 1: Whether the Section 9 application filed by the …

**Ratio:** The limitation period for filing an application under Section 9 of the IBC is governed by

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**Reasoning:** The court considered the arguments of both parties and reviewed relevant case laws,

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**Interpretation:** The court interpreted Section 19 of the Limitation Act to require both a

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**Application:** The court found that the last payment was made within the three-year limitation

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## Parties

- **Judges:** Ashok Bh…; Barun M…
- **Respondents:** Super Floorings…; Napin Impe…
- **Advocates:** Anil Ka…; Uttam D…; +5 more

## Timeline

- **2018-01-03 — Supply of Good…**: The Operational Creditor started…
- **2018-08-16 — Supply of Goo…**: The Operational Creditor stopped…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 8 — Insolvency resolution by operational creditor](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-8)

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