# In the matter of KAMALA BOARD BOX PVT LTD

> NCLT judgment dated 2025-08-19. Citation: TCN-2025-NCLT-01281. Dhanuka Udyog Private Limited, an Operational Creditor, filed an application under Section 9 of…

- **Court:** NCLT
- **Order date:** 19 Aug 2025
- **Citation:** TCN-2025-NCLT-01281
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-kolkata/kamala-board-box-pvt-ltd-d7622533

## Summary

### Background

Dhanuka Udyog Private Limited, an Operational Creditor, filed an application under Section 9 of the Insolvency and Bankruptcy Code, 2016, to initiate Corporate Insolvency Resolution Process (CIRP) against Kamala Board Box Private Limited, the Corporate Debtor, for an alleged default of Rs. 1,42,31,573.96 as on 20.02.2024.

## Facts

Dhanuka Udyog Private Limited (Operational Creditor) supplied Kraft Paper to Kamala Board Box Private Limited (Corporate Debtor).

The Corporate Debtor defaulted on payments for the supplied goods, leading to an outstanding amount of Rs. 1,42,31,573.96 as on 20.02.2024.

The Operational Creditor issued demand notices to the Corporate Debtor, who replied questioning the calculations and disputing a bill.

The Corporate Debtor made part payments totaling Rs. 44,50,000 between July 2021 and January 2024.

The Corporate Debtor claimed that the default occurred during the period protected under Section 10A of the IBC.

The Operational Creditor levied interest at 18% on delayed payments, which the Corporate Debtor disputed.

…

## Issues and analysis

### Issue 1: Whether the petition is …

**Ratio:** The default continued even

…

**Reasoning:** The first invoice annexed to the petition is of 30.7.2019, payable within 90 days. Thus,

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**Interpretation:** The petition is not hit

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**Application:** The NCLT held that the claim is

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## Parties

- **Judges:** BIDISHA BA…; Siddharth…
- **Appellants:** Dhanuka Udyog…
- **Respondents:** Kamala Board Box…
- **Other parties:** Sandip…; Beetel Teletech…; +2 more
- **Advocates:** Avik Chau…; Shruti Ma…; +2 more

## Timeline

- **2024-02-20 — Date of D…**: The Operational Creditor claimed the date of default as 20.02.2024 (30 days from the date…
- **2025-08-19 — Date of Prono…**: Date of Pronouncement:…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 14 — Moratorium](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-14)

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