# In the matter of Dentsu Communications India Private Limited

> NCLT judgment dated 2025-04-04. Citation: TCN-2025-NCLT-00261. Rohit Plastopack Private Limited, the Operational Creditor, filed an application under Section…

- **Court:** NCLT
- **Order date:** 4 Apr 2025
- **Citation:** TCN-2025-NCLT-00261
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/dentsu-communications-india-private-limited-f574ff14

## Summary

### Background

Rohit Plastopack Private Limited, the Operational Creditor, filed an application under Section 9 of the Insolvency and Bankruptcy Code, 2016, seeking initiation of Corporate Insolvency Resolution Process (CIRP) against Dentsu Communications India Private Limited, the Corporate Debtor. The Operational Creditor claimed that the Corporate Debtor failed to make payments for agricultural products ordered under the 'NEED TO FEED' program. A Demand Notice was issued, but the Corporate Debtor neither made the payment nor furnished any reply. The Corporate Debtor denied the allegations, claiming the transactions were fraudulent and executed by former employees in collusion with the Operational Creditor. The Corporate Debtor also raised concerns regarding the lack of details in

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## Facts

Rohit Plastopack Private Limited (Operational Creditor) filed an application against Dentsu Communications India Private Limited (Corporate Debtor) under Section 9 of the Insolvency and Bankruptcy Code, 2016, seeking initiation of CIRP. The Operational Creditor claimed that the Corporate Debtor had failed to pay an operational debt of Rs.5,19,76,264/- along with interest of Rs.22,31,739/-, totaling Rs.5,42,08,003/-, for agricultural goods ordered under the 'NEED TO FEED' program. The Corporate Debtor denied the allegations, claiming that the transactions were fraudulent and executed by former employees in collusion with the Operational Creditor. The Corporate Debtor argued that the emails lacked details regarding the type, quality, and quantity of the goods, there was

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## Issues and analysis

### Issue 1: Whether there is an ‘operational debt' as defined exceeding the threshold limit under Section 4 of …

**Ratio:** Section 5(21) of the Code defines 'operational debt' as a claim in respect of the

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**Reasoning:** The NCLT found that the Operational Creditor failed to establish the existence of an

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**Interpretation:** The existence of an operational debt is a prerequisite for the admission of an

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**Application:** In this case, the NCLT found that the alleged transaction between the Applicant

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## Parties

- **Judges:** K. R. SAJI…; SANJIV…
- **Appellants:** Rohit Plastopack…
- **Respondents:** Dentsu Communicati…

## Timeline

- **2021-12-21 — Application…**: Rohit Plastopack Private Limited filed an application under Section 9 of the Insolvency…
- **2021-10-22 — Demand Notice…**: A Demand Notice was issued under Section 8 of the Code, demanding the alleged principal…

## 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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