# Empire Sony PTY Limited vs. Astron Paper & Board Mill Limited

> NCLT judgment dated 2026-05-11. Citation: TCN-2026-NCLT-00525. Empire Sony PTY Limited (Operational Creditor) filed a Section 9 IBC application against Astron…

- **Court:** NCLT
- **Order date:** 11 May 2026
- **Citation:** TCN-2026-NCLT-00525
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-ahmedabad/empire-sony-pty-limited-vs-astron-paper-board-mill-limited-057cr

## Summary

### Background

Empire Sony PTY Limited (Operational Creditor) filed a Section 9 IBC application against Astron Paper & Board Mill Limited (Corporate Debtor) for an unpaid operational debt of Rs.1,77,99,024.64 (USD 214,446.08) arising from the supply of corrugated waste papers. The Corporate Debtor failed to make payments despite receiving consignments and demand notices, citing financial difficulties and later alleging pre-existing disputes regarding quantity and quality.

## Facts

Empire Sony PTY Limited (Applicant/Operational Creditor) filed an application under Section 9 of IBC 2016 against Astron Paper & Board Mill Limited (Respondent/Corporate Debtor).

Empire Sony PTY Limited is an Australian company registered on 17.06.2011, engaged in the business of corrugated paper.

Astron Paper & Board Mill Limited is an Indian company with its registered office in Ahmedabad.

The applicant supplied corrugated waste papers to the respondent Corporate Debtor.

An operational debt of Rs.1,77,99,024.64 (USD 214,446.08), including principal and interest, became due by the Corporate Debtor as on 20.07.2024.

The debt arose from sales orders dated 15.09.2023, 22.09.2023, and 28.03.2023, and corresponding purchase orders.

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## Issues and analysis

### Issue 1: Whether there was a pre-existing dispute regarding the quality and quantity of goods supplied by …

**Ratio:** A pre-existing dispute must be genuine and communicated prior to the demand notice under

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**Reasoning:** The Corporate Debtor claimed short supply and quality issues (moisture, loading,

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**Interpretation:** The NCLT interpreted the Corporate Debtor's actions (requesting time, admitting

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**Application:** The NCLT applied the principle that a dispute must be "pre-existing"

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## Parties

- **Judges:** Chitra Ha…; Velamur G Venkata…
- **Appellants:** Empire Sony PTY…
- **Respondents:** Astron Paper &…
- **Other parties:** Atul Jashwantrai…
- **Advocates:** Divya S…; Mr Yuvraj T…; +1 more

## Timeline

- **2011-06-17 — Registration of…**: Empire Sony PTY Limited's…
- **2023-09-15 — Sales/Purchase Order…**: One of the sales orders and…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 8(2) — Insolvency resolution by operational creditor](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-8)

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