# In the matter of Amazon Wholesale (India) Private Limited

> NCLT judgment dated 2024-03-05. Citation: TCN-2024-NCLT-02218. The case involves a petition filed by Multiplier Brand Solutions Private Limited (Operational…

- **Court:** NCLT
- **Order date:** 5 Mar 2024
- **Citation:** TCN-2024-NCLT-02218
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/amazon-wholesale-india-private-limited-d1a22904

## Summary

### Background

The case involves a petition filed by Multiplier Brand Solutions Private Limited (Operational Creditor) against Amazon Wholesale (India) Private Limited (Corporate Debtor) under Section 9 of the Insolvency and Bankruptcy Code (IBC), 2016. The dispute arises from an agreement entered into on 01.05.2019 regarding service provision. The petitioner claims that the corporate debtor defaulted on payments for services rendered. The corporate debtor disputes the claim, alleging that the invoices raised by the operational creditor are not genuine and that there were issues with the services provided.

## Facts

Multiplier Brand Solutions Private Limited (Operational Creditor) and Amazon Wholesale (India) Private Limited (Corporate Debtor) entered into an agreement on 01.05.2019 for service provision. A Novation and Substitution Agreement was entered into on 01.04.2021 between Amazon Seller Services Private Limited and Amazon Wholesale (India) Private Limited, endorsed by Multiplier Brand Solutions Private Limited. After the novation agreement, a renewal to the master services agreement was entered into between the Petitioner and the Corporate Debtor on 01.05.2021. The Operational Creditor raised invoices for services rendered, seeking approval from the Corporate Debtor for the cost/price of the services. The Corporate Debtor allegedly delayed repaying the amount. The

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## Issues and analysis

### Issue 1: Whether a pre-existing dispute exists between the Operational Creditor and the Corporate Debtor …

**Ratio:** The existence of a pre-existing dispute regarding the amount of debt claimed by the

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**Reasoning:** The court reasoned that the corporate debtor had raised valid concerns about the

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**Interpretation:** Section 5(6) of the IBC, 2016 defines 'dispute' to include a suit or

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**Application:** In this case, the court applied the ratio by examining the evidence presented

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## Parties

- **Judges:** Sh. Ashok Kumar…; SUBRATA KUM…
- **Appellants:** Multiplier Brand…
- **Respondents:** Amazon Wholesale…

## Timeline

- **2019-05-01 — Agreement…**: Agreement entered into between Multiplier Brand Solutions Private Limited and Amazon…
- **2021-04-01 — Novation and Substitutio…**: Novation and Substitution Agreement entered into between Amazon Seller Services Private…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 5(6) — Definitions](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-5)

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