# In the matter of Tata Consultancy Services Limited Vs. Vishal Ghisulal Jain Civil Appeal No(s). 3045-2020

> SC judgment dated 2020-11-20. Citation: TCN-2020-SC-00009. The case involves an appeal against the National Company Law Tribunal (NCLT) and National Company…

- **Court:** SC
- **Order date:** 20 Nov 2020
- **Citation:** TCN-2020-SC-00009
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/supreme-court-of-india/tata-consultancy-services-limited-vs-vishal-ghisulal-jain-civil-appeal-no-87c1284f

## Summary

### Background

The case involves an appeal against the National Company Law Tribunal (NCLT) and National Company Law Appellate Tribunal (NCLAT) regarding the interpretation of Section 14 of the Insolvency and Bankruptcy Code (IBC) 2016. The appellant, Tata Consultancy Services Limited, argues that the tribunals misread Section 14. The appellant was availing business premises provided by the corporate debtor.

## Facts

Tata Consultancy Services Limited (TCS) is the appellant in this case. TCS was availing business premises provided by a corporate debtor. A dispute arose regarding the applicability of Section 14 of the Insolvency and Bankruptcy Code (IBC) 2016. The National Company Law Tribunal (NCLT) and the National Company Law Appellate Tribunal (NCLAT) ruled against TCS. TCS appealed to the Supreme Court, arguing that the tribunals misread Section 14 of the IBC. Specifically, TCS contends that the moratorium under Section 14 should not apply to the business premises it was availing from the corporate debtor. The NCLAT order being appealed is dated 24 June 2020 in Company Appeal (AT)(Insolvency) No 237 of 2020.

## Issues and analysis

### Issue 1: Whether the moratorium under Section 14 of the Insolvency and Bankruptcy Code 2016 applies to the …

**Ratio:** Section 14 of the Insolvency and Bankruptcy Code 2016 provides for a moratorium during

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**Reasoning:** The court is considering whether the NCLT and NCLAT correctly interpreted Section 14. The

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**Interpretation:** The interpretation of Section 14 hinges on whether the provision of business

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**Application:** The application of the ratio to the facts involves determining if the business

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## Parties

- **Judges:** Dr Dhananjaya Y…; Indu Mal…
- **Appellants:** TATA Consultancy…
- **Respondents:** Vishal Ghisulal…
- **Other parties:** Over Tu…

## Timeline

- **2020-06-24 — NCLAT Or…**: The National Company Law Appellate Tribunal (NCLAT) issued an order in Company Appeal…
- **2020-11-20 — Supreme Court…**: The Supreme Court heard the appeal and issued notice, returnable in eight weeks, and…

## 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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