# In the matter of Pricewaterhouse Coopers Services Delivery Centre (Kolkata) Pvt. Ltd. C.P. (IB) No. 439-KB-2018

> NCLT judgment dated 2019-02-05. Citation: TCN-2019-NCLT-05006. Bluesquare Travel Pvt. Ltd., an operational creditor, filed an application under Section 9 of…

- **Court:** NCLT
- **Order date:** 5 Feb 2019
- **Citation:** TCN-2019-NCLT-05006
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-chandigarh/pricewaterhouse-coopers-services-delivery-centre-kolkata-pvt-ltd-cp-ib-no-439-kb-d5858462

## Summary

### Background

Bluesquare Travel Pvt. Ltd., an operational creditor, filed an application under Section 9 of the Insolvency and Bankruptcy Code, 2016, against Pricewaterhouse Coopers Services Delivery Centre (Kolkata) Pvt. Ltd., the corporate debtor, alleging failure to pay an outstanding amount of Rs. 71,07,173/- for renting out cabs. The corporate debtor contested the application, claiming pre-existing disputes and over-billing. The operational creditor claimed that the corporate debtor engaged them as a transport service provider for their Bangalore branch office under a contract effective from March 21, 2016, to March 31, 2017, later extended to March 31, 2018. Invoices were raised for services provided between May and August 2017.

## Facts

Bluesquare Travel Pvt. Ltd. (operational creditor) provided transport services to Pricewaterhouse Coopers Services Delivery Centre (Kolkata) Pvt. Ltd. (corporate debtor) under a contract. The contract was effective from March 21, 2016, to March 31, 2017, and later extended to March 31, 2018. The operational creditor raised invoices for services provided between May and August 2017, totaling Rs. 71,07,173/-. The corporate debtor failed to pay the outstanding amount, alleging discrepancies in the invoices and over-billing. The corporate debtor claimed that the invoices included cabs not used by its employees and that the trip sheets were incorrect. The corporate debtor also alleged that the operational creditor's address was changed without notice. Two employees of the

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## Issues and analysis

### Issue 1: Whether there exists a pre-existing dispute in regard to the outstanding amount due as demanded by …

**Ratio:** The existence of a genuine dispute, not a patently feeble legal argument or unsupported

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**Reasoning:** The court found that the corporate debtor had raised valid concerns regarding

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**Interpretation:** The court interpreted the legal standard for determining the existence of a

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**Application:** The court applied the legal standard to the facts of the case, finding that the

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## Parties

- **Judges:** Jinan…
- **Appellants:** Bluesquare Travel…
- **Respondents:** Pricewaterhouse…

## Timeline

- **2016-03-21 — Contract Effec…**: Transport service contract between Bluesquare Travel and PricewaterhouseCoopers effective…
- **2017-03-24 — Contract R…**: Purchase order issued for extension of…

## 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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