# In the matter of ESSEL AHMEDABAD GODHRA TOLL ROADS LIMITED

> NCLT judgment dated 2025-04-25. Citation: TCN-2025-NCLT-00178. Narnarayan Infrastructure Private Limited, the Operational Creditor (OC), filed an application…

- **Court:** NCLT
- **Order date:** 25 Apr 2025
- **Citation:** TCN-2025-NCLT-00178
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/essel-ahmedabad-godhra-toll-roads-limited-901bcb3e

## Summary

### Background

Narnarayan Infrastructure Private Limited, the Operational Creditor (OC), filed an application under Section 9 of the Insolvency and Bankruptcy Code, 2016 (IBC) to initiate Corporate Insolvency Resolution Process (CIRP) against Essel Ahmedabad Godhra Toll Roads Limited, the Corporate Debtor (CD). The OC claimed a default of Rs. 6,16,16,010/- based on unpaid invoices for services rendered as a sub-contractor. The CD contested the application, citing limitation and the existence of a pre-existing dispute. The matter was initially pending before Court III of the Tribunal and later transferred.

## Facts

Narnarayan Infrastructure Private Limited (OC) filed a CIRP application against Essel Ahmedabad Godhra Toll Roads Limited (CD) under Section 9 of the IBC, claiming a default of Rs. 6,16,16,010/-. The OC provided services to the CD as a sub-contractor based on 18 work orders issued between July 2017 and March 2019, raising 41 invoices. The OC alleged that the CD failed to clear the outstanding dues despite completion of work. The CD made part-payments, with the last payment on 07.03.2019. The OC issued a demand notice on 16.10.2019, which the CD replied to on 31.10.2019, denying liabilities due to lack of reconciliation and non-completion of work. The CD also argued that the application was barred by limitation and that there was a pre-existing dispute. The OC contended

…

## Issues and analysis

### Issue 1: Whether the application …

**Ratio:** Section 9 of the Insolvency and Bankruptcy Code, 2016, read with the relevant rules,

…

**Reasoning:** The Tribunal found that the CD had made part-payments to the OC, with the last payment

…

**Interpretation:** The acknowledgment of debt and part-payments made by the CD during the

…

**Application:** The Tribunal determined that the application was not barred by limitation

…

## Parties

- **Judges:** K. R. SAJI…; SANJIV…
- **Appellants:** Narnarayan…
- **Respondents:** Essel Ahmedabad…

## Timeline

- **2017-07-01 — Work Orders…**: Corporate Debtor issued 18 work orders to Operational Creditor between July 2017 and…
- **2019-03-07 — Last Part P…**: Corporate Debtor made the last part…

## 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)

---

This is a preview. The full structured summary, issues, precedents and source judgment are available on CaseEase - Legal Intelligence Simplified: https://caseease.in/cases/ibc/nclt-division-bench-court-i-chenn/essel-ahmedabad-godhra-toll-roads-limited-901bcb3e