1. The Appellant 'Agarwal Coal Corporation Private Limited' ('Operational Creditor') filed a claim before the 'Interim Resolution Professional' / 'Resolution Professional'. However, in the 'resolution plan' submitted by the 'Corporate Debtor', which is a 'Micro, Small & Medium Enterprises', allowed a sum of Rs. 2173 in favour of the Appellant. The said 'resolution plan' was filed on 16th October, 2018 and approved. This appeal is in subsequent M.A. No. 677/2018 filed later and Interim Order dated 14th March, 2019 passed by the Adjudicating Authority (National Company Law Tribunal), Division Bench, Chennai, the Appellant ('Operational Creditor') has challenged the same.

2. According to the Appellant, the total claim amount as was Rs, 2,39,33,,935 which was filed before the 'Resolution Professional' related to the supply of coal from November, 2013 to February, 2014. Learned counsel for the Appellant submitted that the related invoices and agreements were also enclosed along with the claim.

3. Further, according to the learned counsel for the Appellant, in view of the claim amount of Rs. 2,39,33,935 shown in the Form 5 (Application under Section 9), the 'Corporate Insolvency Resolution Process' was initiated against the 'Corporate Debtor' at the instance of the Appellant.

4. It is submitted that the claim amount being more than Rupees One Lakh, the Adjudicating Authority admitted the application under Section 9 and therefore, it is not open to the 'Resolution Professional' or the 'Corporate Debtor' to suggest that the amount is Rs. 2173.

5. Reliance has been placed on the e-mail dated 2nd November, 2018 issued by the 'Resolution Professional' to the Appellant to suggest that the aforesaid claim amount was collated and validated by the 'Resolution Applicant', which reads as under:

6. Learned counsel appearing on behalf of the 'Resolution Professional' submitted that the claim amount collated was Rs 2173 as per report obtained from one independent 'Chartered Accountant', which was sent with the E-mail relied on by the Appellant. On validation of the same, the invoices were sent to the 'Corporate Debtor' / 'Resolution Applicant'. As per the said Report, the total amount as shown have been paid through RTGS or through other mode in the account of the 'Corporate Debtor' and only a sum of Rs. 2173 was found to be payable.

7. Same plea has been taken by the learned counsel for the 'Corporate Debtor' / 'Resolution Applicant'.

8. The Resolution Professional has brought on record a Report of independent Chartered Accountant dated 1st November, 2018, who on verification of the ledger of the 'Operational Creditor', invoices and the records of the 'Corporate Debtor' by letter dated 1st November, 2018 concluded that both the invoices under consideration are paid giving the balance of Rs. 2173 payable. The copy of the letter dated 1st November, 2018, which reads as follows:

9. The Bank statement has also been enclosed with the reply-affidavit filed by the 'Resolution Professional' in support of the stand taken.

10. The only question arises for consideration is as to how Section 9 application was admitted if the amount is found to be Rs. 2173 which is much less than Rupees One Lakh.

11. In this regard we may only mention that at the stage of admission of application under Section 9, the Adjudicating Authority is required to notice whether the record is complete and there is a 'debt' and 'default' as per decision of the Hon'ble Supreme Court in 'Innoventive Industries Ltd. v. ICICI Bank, (2018) 1 SCC 407. Even if the claim amount is disputed and is more than Rupees One Lakh, it is to be admitted, the Adjudicating Authority is not required to go into the details of verific

ation of the claim which is required to be made by the 'Resolution Professional' and, therefore, even if some record shows that claim amount is Rupees One Lakh, it is always open to the 'Resolution Professional' to collate the claim. 12. In view of the f1s as narrated above, we are not inclined to interfere with the impugned order dated 14th March, 2019. The appeal is accordingly dismissed. No costs.