# Embee Software Pvt. Ltd. vs. National Commodities Management Services Limited

> NCLT judgment dated 2026-09-30. Citation: TCN-2026-NCLT-01081. Embee Software Pvt. Ltd. (Operational Creditor) filed an application under Section 9 of the…

- **Court:** NCLT
- **Order date:** 30 Sept 2026
- **Citation:** TCN-2026-NCLT-01081
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-mumbai/national-commodities-management-services-limited-nls2c

## Summary

### Background

Embee Software Pvt. Ltd. (Operational Creditor) filed an application under Section 9 of the Insolvency and Bankruptcy Code, 2016 (IBC) against National Commodities Management Services Limited (Corporate Debtor) for initiating Corporate Insolvency Resolution Process (CIRP). The claim is for an unpaid operational debt of Rs. 1,74,11,647/- arising from Microsoft Azure services supplied through the Operational Creditor, who acted as an authorized reseller. The Corporate Debtor's primary defense was the existence of a pre-existing dispute regarding billing, reconciliation, and charges for discontinued services.

## Facts

Embee Software Pvt. Ltd. (Operational Creditor) filed an application under Section 9 of the IBC against National Commodities Management Services Limited (Corporate Debtor).

The application seeks to initiate CIRP for an alleged default in payment of operational debt arising from Microsoft Azure services.

The total operational debt claimed is Rs. 1,74,11,647/-, comprising Rs. 1,38,49,664/- principal and Rs. 35,61,983/- interest.

The date of default is mentioned as 08.12.2024, with the first default occurring on 19.10.2022.

The Operational Creditor acted as an "Authorized Reseller" for Microsoft Corporation (India) Pvt. Ltd. under Enterprise Enrollment Agreements (2016, renewed 2019, 2022).

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## Issues and analysis

### Issue 1: Whether there was a pre-existing dispute regarding the operational debt claimed by the Operational …

**Ratio:** A dispute under Section 9 of the IBC must be genuine, real, and pre-existing as on the

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**Reasoning:** The Corporate Debtor's emails, while seeking reconciliation, did not clearly repudiate

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**Interpretation:** "Dispute" under Section 8(2)(a) of IBC requires a plausible

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**Application:** The Corporate Debtor's arguments about opaque billing and non-reconciliation,

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## Parties

- **Judges:** NILESH S…; SAMEER…
- **Appellants:** Embee Software…
- **Respondents:** National Commoditi…
- **Other parties:** Committee of…; Devang S…
- **Advocates:** Jehan Fo…; Prabjyot…; +6 more

## Timeline

- **28.01.2016 — Enterprise Enrollment…**: Enterprise Enrollment Agreement executed under the Azure Server and Cloud Enrollment…
- **01.02.2019 — Agreement R…**: Enterprise Enrollment…

## 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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