# In the matter of JDS Apparels Pvt. Ltd. (IB)-49(PB)-2017

> NCLT judgment dated 2019-02-15. Citation: TCN-2019-NCLT-04828. The case involves Pacific Maintenance Services Pvt Ltd as the petitioner/applicant and JDS…

- **Court:** NCLT
- **Order date:** 15 Feb 2019
- **Citation:** TCN-2019-NCLT-04828
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-chandigarh/jds-apparels-pvt-ltd-ib-49pb-2017-5fcd48a9

## Summary

### Background

The case involves Pacific Maintenance Services Pvt Ltd as the petitioner/applicant and JDS Apparesl Pvt Ltd as the respondent. The matter is under Section 9 of the Insolvency and Bankruptcy Code, 2016. The order was delivered on February 15, 2019. The application CA-57(PB)/2019 was filed by Mr. Nakul Mehra seeking directions to the liquidator to admit the claim of the applicant as an operational creditor. The total claim made was Rs. 5,69,150/-, but the claim to the extent of Rs. 4,02,482/- has been admitted.

## Facts

Pacific Maintenance Services Pvt Ltd filed a case against JDS Apparesl Pvt Ltd under Section 9 of the Insolvency and Bankruptcy Code, 2016. Mr. Nakul Mehra filed an application (CA-57(PB)/2019) seeking directions to the liquidator to admit his claim as an operational creditor. The total claim amounted to Rs. 5,69,150/-, out of which Rs. 4,02,482/- was already admitted. The liquidator's counsel, Mr. Oberoi, stated that the remaining claim would be considered if the applicant provided proper invoices. CA-1337(PB)/2018 was disposed of as infructuous. Ms. Easha Kadian, Counsel for the Income Tax Department, stated that the claim made by the Income Tax Department stands admitted by the liquidator, which was also accepted by Mr. Oberoi.

## Issues and analysis

### Issue 1: Whether the liquidator should be directed to admit the claim of the applicant as an operational …

**Ratio:** The principle is that the liquidator has the responsibility to verify and admit claims

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**Reasoning:** The court considered the statement of the liquidator's counsel that the remaining claim

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**Interpretation:** The legal issue involves the interpretation of the liquidator's duties under

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**Application:** The ratio and reasoning apply to the specific facts because the court relied on

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## Parties

- **Judges:** M. M. K…; DEEPTI M…
- **Appellants:** Pacific Maintenanc…
- **Respondents:** JDS Apparesl Pvt…

## Timeline

- **2016-01-01 — Enactment…**: Insolvency and…
- **2019-02-15 — Order Del…**: Order delivered on 15.02.2019…

## 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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