w w w . L a w y e r S e r v i c e s . i n



Impex Services India Pvt. Ltd v/s DBA Enterprises LLP


Company & Directors' Information:- S V CORPORATION LLP [Active] CIN = AAQ-7877

Company & Directors' Information:- A P IMPEX PRIVATE LIMITED [Active] CIN = U51909PB1992PTC012164

Company & Directors' Information:- C G IMPEX LTD [Active] CIN = L51909GJ1995PLC024991

Company & Directors' Information:- B L IMPEX PRIVATE LIMITED [Active] CIN = U29199WB1997PTC085974

Company & Directors' Information:- IMPEX SERVICES LTD [Active] CIN = L74999WB1985PLC039281

Company & Directors' Information:- V N G IMPEX PRIVATE LIMITED [Active] CIN = U51505DL1996PTC075373

Company & Directors' Information:- P N G IMPEX PRIVATE LIMITED [Active] CIN = U51491WB1998PTC087626

Company & Directors' Information:- P D K IMPEX PRIVATE LIMITED [Active] CIN = U55101WB1995PTC075474

Company & Directors' Information:- J S R S IMPEX PRIVATE LIMITED [Converted to LLP] CIN = U25111DL2005PTC135946

Company & Directors' Information:- J S R S IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2005PTC135946

Company & Directors' Information:- S M J IMPEX LIMITED [Amalgamated] CIN = U65993WB1991PLC051922

Company & Directors' Information:- J S R S IMPEX LLP [Active] CIN = AAM-3369

Company & Directors' Information:- N. S. IMPEX (INDIA) PRIVATE LIMITED [Active] CIN = U51909WB2009PTC140131

Company & Directors' Information:- S R IMPEX PRIVATE LIMITED [Active] CIN = U51225PB2000PTC023407

Company & Directors' Information:- B & G IMPEX PRIVATE LIMITED [Strike Off] CIN = U14102KA2006PTC039961

Company & Directors' Information:- J V S ENTERPRISES LLP [] CIN = AAE-5351

Company & Directors' Information:- H R IMPEX PVT LTD [Active] CIN = U51398PB1986PTC006721

Company & Directors' Information:- S C IMPEX PRIVATE LIMITED [Active] CIN = U51900MH1979PTC021128

Company & Directors' Information:- R AND R IMPEX PRIVATE LIMITED. [Active] CIN = U51311DL2003PTC122744

Company & Directors' Information:- K .S. IMPEX LIMITED [Active] CIN = U74899DL1995PLC074865

Company & Directors' Information:- IMPEX (INDIA) LIMITED [Active] CIN = U51900MH1946PLC005014

Company & Directors' Information:- S R I IMPEX PRIVATE LIMITED [Active] CIN = U51909MH1997PTC111715

Company & Directors' Information:- N E IMPEX PRIVATE LIMITED [Active] CIN = U74899DL2001PTC109442

Company & Directors' Information:- A P T AND CO LLP [] CIN = AAL-8025

Company & Directors' Information:- R D N A AND CO LLP [Active] CIN = AAM-4183

Company & Directors' Information:- A G IMPEX PRIVATE LIMITED [Active] CIN = U51909MH2003PTC141470

Company & Directors' Information:- H K IMPEX PRIVATE LIMITED [Active] CIN = U51909MH2003PTC143024

Company & Directors' Information:- H. S. IMPEX PRIVATE LIMITED [Active] CIN = U51101DL2007PTC159229

Company & Directors' Information:- C R IMPEX PRIVATE LIMITED [Active] CIN = U51909WB1997PTC082747

Company & Directors' Information:- M. G. IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2007PTC167538

Company & Directors' Information:- O M S IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1994PTC057531

Company & Directors' Information:- V M IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1994PTC058635

Company & Directors' Information:- V E IMPEX PRIVATE LIMITED [Active] CIN = U18101DL2006PTC153599

Company & Directors' Information:- V I IMPEX PRIVATE LIMITED [Active] CIN = U51909DL1996PTC081324

Company & Directors' Information:- K D IMPEX PRIVATE LIMITED [Active] CIN = U51909MH2005PTC150615

Company & Directors' Information:- P M K IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2008PTC175793

Company & Directors' Information:- R N IMPEX PRIVATE LIMITED [Active] CIN = U35921PB1995PTC016558

Company & Directors' Information:- R K P ENTERPRISES LLP [] CIN = AAL-7466

Company & Directors' Information:- U S IMPEX PRIVATE LIMITED [Active] CIN = U74999DL2000PTC103526

Company & Directors' Information:- C A P A (INDIA) LLP [] CIN = AAF-9325

Company & Directors' Information:- J K P IMPEX (INDIA) PRIVATE LIMITED [Active] CIN = U51101DL2007PTC163363

Company & Directors' Information:- N. F. IMPEX PRIVATE LIMITED [Active] CIN = U51101DL2007PTC165325

Company & Directors' Information:- S. R. K. IMPEX PRIVATE LIMITED [Active] CIN = U74999MH2007PTC285169

Company & Directors' Information:- H K S IMPEX PRIVATE LIMITED [Active] CIN = U51909MH2005PTC151918

Company & Directors' Information:- M V IMPEX PVT LTD [Active] CIN = U27109DL1988PTC287346

Company & Directors' Information:- O P IMPEX PRIVATE LIMITED [Active] CIN = U17120DL2013PTC247413

Company & Directors' Information:- H N IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2020PTC369457

Company & Directors' Information:- U AND V IMPEX INDIA PRIVATE LIMITED [Active] CIN = U51909DL2001PTC112962

Company & Directors' Information:- B D IMPEX PRIVATE LIMITED [Active] CIN = U27106MH2001PTC132839

Company & Directors' Information:- THE INDIA COMPANY PRIVATE LIMITED [Active] CIN = U74999TN1919PTC000911

Company & Directors' Information:- P N R IMPEX PRIVATE LIMITED [Active] CIN = U51109WB1999PTC090747

Company & Directors' Information:- D T IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC127800

Company & Directors' Information:- A S IMPEX LIMITED [Liquidated] CIN = U51395DL1993PLC055717

Company & Directors' Information:- G M C IMPEX PRIVATE LIMITED [Active] CIN = U51109DL2008PTC179655

Company & Directors' Information:- H AND S IMPEX PRIVATE LIMITED [Active] CIN = U51398UP2003PTC027331

Company & Directors' Information:- A K L R & CO LLP [] CIN = AAK-5155

Company & Directors' Information:- R. K. I. ENTERPRISES LLP [Active] CIN = AAW-9312

Company & Directors' Information:- R G IMPEX PVT LTD [Amalgamated] CIN = U51109WB1990PTC048274

Company & Directors' Information:- G C IMPEX PRIVATE LIMITED [Active] CIN = U80302DL1996PTC077507

Company & Directors' Information:- G P P IMPEX PRIVATE LIMITED [Active] CIN = U51311DL2004PTC127328

Company & Directors' Information:- H M G IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1992PTC047995

Company & Directors' Information:- R K IMPEX PVT LTD [Active] CIN = U74140WB1987PTC042220

Company & Directors' Information:- N N M IMPEX PRIVATE LIMITED [Active] CIN = U63023WB2000PTC091984

Company & Directors' Information:- B S B IMPEX PVT LTD [Active] CIN = U51909WB1993PTC059408

Company & Directors' Information:- P R IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1995PTC071467

Company & Directors' Information:- R S IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1994PTC057964

Company & Directors' Information:- V T M IMPEX LIMITED [Active] CIN = U36911RJ1993PLC007217

Company & Directors' Information:- P L IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL1997PTC089507

Company & Directors' Information:- R. L. IMPEX PVT. LTD. [Strike Off] CIN = U51909WB1995PTC067449

Company & Directors' Information:- W C C IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909WB1998PTC087112

Company & Directors' Information:- M B C IMPEX PRIVATE LIMITED [Strike Off] CIN = U51226KA1995PTC018540

Company & Directors' Information:- B & S IMPEX PRIVATE LIMITED [Strike Off] CIN = U93090TN1994PTC027483

Company & Directors' Information:- M D S & CO LLP [] CIN = AAF-2760

Company & Directors' Information:- A A A M & CO LLP [Active] CIN = AAT-1669

Company & Directors' Information:- S K G A IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1994PTC060646

Company & Directors' Information:- B B S IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2005PTC135140

Company & Directors' Information:- M A R IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2005PTC135682

Company & Directors' Information:- R P M IMPEX PRIVATE LIMITED [Active] CIN = U51909MH2003PTC138596

Company & Directors' Information:- V. O. V. IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909TN2012PTC084138

Company & Directors' Information:- T-7 IMPEX PRIVATE LIMITED [Strike Off] CIN = U01400KA2014PTC077990

Company & Directors' Information:- P R S IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2008PTC174015

Company & Directors' Information:- S D M IMPEX PRIVATE LIMITED [Strike Off] CIN = U51102DL2006PTC155031

Company & Directors' Information:- R. D. IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909CH1994PTC014201

Company & Directors' Information:- R C A AND CO LLP [Active] CIN = AAU-3441

Company & Directors' Information:- N & H ENTERPRISES LLP [Active] CIN = AAX-3800

Company & Directors' Information:- U AND S IMPEX PRIVATE LIMITED [Strike Off] CIN = U05110TZ1999PTC009047

Company & Directors' Information:- D B Y & CO LLP [] CIN = AAF-3364

Company & Directors' Information:- Z S ENTERPRISES LLP [Active] CIN = AAU-5676

Company & Directors' Information:- B M N IMPEX PRIVATE LIMITED [Converted to LLP] CIN = U51909DL2004PTC126367

Company & Directors' Information:- H H IMPEX PRIVATE LIMITED [Active] CIN = U74899DL2005PTC143406

Company & Directors' Information:- N M IMPEX PVT LTD [Active] CIN = U51101WB1992PTC055885

Company & Directors' Information:- H V IMPEX PRIVATE LIMITED [Active] CIN = U74140GJ2009PTC056374

Company & Directors' Information:- R J IMPEX PVT LTD [Active] CIN = U52324WB1992PTC057284

Company & Directors' Information:- U B IMPEX PRIVATE LIMITED [Active] CIN = U52100WB2009PTC135582

Company & Directors' Information:- Y D IMPEX PRIVATE LIMITED [Strike Off] CIN = U27101DL1997PTC087525

Company & Directors' Information:- N J IMPEX PRIVATE LIMITED [Strike Off] CIN = U74999PB2000PTC023592

Company & Directors' Information:- H. H. ENTERPRISES LLP [] CIN = AAE-1170

Company & Directors' Information:- C A N V A S & CO LLP [] CIN = AAG-1661

Company & Directors' Information:- D K C INDIA LLP [Active] CIN = AAZ-0766

Company & Directors' Information:- B M N IMPEX LLP [Active] CIN = AAM-7210

Company & Directors' Information:- E I U INDIA LLP [] CIN = AAG-0189

Company & Directors' Information:- S S S R & COMPANY LLP [Active] CIN = AAS-6238

Company & Directors' Information:- M J IMPEX PRIVATE LIMITED [Active] CIN = U51909WB1997PTC085671

Company & Directors' Information:- K-7 IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2001PTC113326

Company & Directors' Information:- V O L IMPEX PRIVATE LIMITED [Active] CIN = U51311DL1998PTC096983

Company & Directors' Information:- IMPEX SERVICES INDIA PRIVATE LIMITED [Active] CIN = U74900DL2013PTC247766

Company & Directors' Information:- S. S. J. IMPEX INDIA PRIVATE LIMITED [Active] CIN = U36900DL2017PTC325239

Company & Directors' Information:- F AND B IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909MH2003PTC139242

Company & Directors' Information:- N I C IMPEX PRIVATE LIMITED [Strike Off] CIN = U74899DL1988PTC031411

Company & Directors' Information:- H B IMPEX PVT LTD [Strike Off] CIN = U51909DL1984PTC019167

Company & Directors' Information:- D R IMPEX PRIVATE LIMITED [Active] CIN = U51903DL2005PTC133710

Company & Directors' Information:- S T S IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2005PTC133711

Company & Directors' Information:- A C P IMPEX PVT. LTD. [Active] CIN = U31300WB1994PTC066253

Company & Directors' Information:- E B IMPEX SERVICES PRIVATE LIMITED [Strike Off] CIN = U74899DL1992PTC051478

Company & Directors' Information:- V. S. IMPEX PRIVATE LIMITED [Active] CIN = U51109WB2007PTC120979

Company & Directors' Information:- J K D IMPEX PVT LTD [Strike Off] CIN = U51909WB1993PTC058052

Company & Directors' Information:- R B H IMPEX PRIVATE LIMITED [Active] CIN = U52100KA2012PTC063394

Company & Directors' Information:- INDIA CORPORATION PRIVATE LIMITED [Active] CIN = U65990MH1941PTC003461

Company & Directors' Information:- U & U IMPEX PRIVATE LIMITED [Active] CIN = U51909WB2008PTC131235

Company & Directors' Information:- M AND H IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2006PTC146968

Company & Directors' Information:- S J D IMPEX SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140MH1997PTC108964

Company & Directors' Information:- B A IMPEX (INDIA) PVT LTD [Strike Off] CIN = U51219WB1986PTC041551

Company & Directors' Information:- V K IMPEX PVT LTD [Amalgamated] CIN = U01132WB1985PTC038722

Company & Directors' Information:- S G IMPEX PRIVATE LIMITED [Active] CIN = U51909PB2001PTC024738

Company & Directors' Information:- S S V IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909MH2004PTC147718

Company & Directors' Information:- M L IMPEX PRIVATE LIMITED [Strike Off] CIN = U05004WB2015PTC207604

Company & Directors' Information:- A Y IMPEX PRIVATE LIMITED [Strike Off] CIN = U50102DL2009PTC189573

Company & Directors' Information:- R. A. IMPEX PRIVATE LIMITED [Strike Off] CIN = U74999DL2007PTC167834

Company & Directors' Information:- P T IMPEX PRIVATE LIMITED [Active] CIN = U15143DL1997PTC084454

Company & Directors' Information:- K M S IMPEX PRIVATE LIMITED [Active] CIN = U51311DL2004PTC125607

Company & Directors' Information:- A. C. IMPEX PRIVATE LIMITED [Strike Off] CIN = U74990DL2007PTC167843

Company & Directors' Information:- J N L IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909HR2005PTC035604

Company & Directors' Information:- S K V IMPEX PRIVATE LIMITED [Strike Off] CIN = U74900DL1996PTC079075

Company & Directors' Information:- A S L I IMPEX PRIVATE LIMITED [Strike Off] CIN = U51311DL1998PTC097302

Company & Directors' Information:- A V IMPEX PRIVATE LIMITED [Strike Off] CIN = U51393DL2000PTC103731

Company & Directors' Information:- R H IMPEX PRIVATE LIMITED [Strike Off] CIN = U52599TN1996PTC035971

Company & Directors' Information:- A AND V ENTERPRISES LLP [] CIN = AAH-9750

Company & Directors' Information:- M B S P & CO LLP [] CIN = AAI-4025

Company & Directors' Information:- Y N G AND CO LLP [] CIN = AAJ-6096

Company & Directors' Information:- ECOIRIA LLP [Active] CIN = AAO-2501

Company & Directors' Information:- V S K A & COMPANY LLP [Active] CIN = AAU-5542

Company & Directors' Information:- A M H K LLP [Active] CIN = AAZ-0237

Company & Directors' Information:- F A M S & CO LLP [Active] CIN = AAU-9603

Company & Directors' Information:- G R N ENTERPRISES LLP [Active] CIN = AAC-1961

Company & Directors' Information:- N K R G AND CO LLP [Active] CIN = AAX-4256

Company & Directors' Information:- S M D IMPEX PRIVATE LIMITED [Active] CIN = U74900DL2011PTC227037

Company & Directors' Information:- H N C P & CO LLP [Active] CIN = AAT-5981

Company & Directors' Information:- V G R A N D & CO LLP [Under Process Of Strike Off] CIN = AAO-5777

Company & Directors' Information:- K N IMPEX PRIVATE LIMITED [Active] CIN = U24297MH2015PTC260677

Company & Directors' Information:- G M T IMPEX PRIVATE LIMITED [Active] CIN = U51909JK2014PTC004175

Company & Directors' Information:- P G I IMPEX PRIVATE LIMITED [Active] CIN = U29130DL2009PTC196307

Company & Directors' Information:- N S V R IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2005PTC134266

Company & Directors' Information:- D D IMPEX PRIVATE LIMITED [Active] CIN = U52322DL2003PTC120628

Company & Directors' Information:- V V P IMPEX PRIVATE LIMITED [Strike Off] CIN = U51109WB1996PTC080951

Company & Directors' Information:- C & V IMPEX PRIVATE LIMITED [Active] CIN = U17119DL1999PTC098760

Company & Directors' Information:- D S A S IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2003PTC122755

Company & Directors' Information:- A M P IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1993PTC052161

Company & Directors' Information:- D. M. IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1983PTC015043

Company & Directors' Information:- R G N IMPEX PRIVATE LIMITED [Active] CIN = U51909MH1998PTC113729

Company & Directors' Information:- R V M IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2005PTC132572

Company & Directors' Information:- K K S IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909WB1997PTC083303

Company & Directors' Information:- T R P M IMPEX PRIVATE LIMITED [Strike Off] CIN = U51900TN2009PTC073681

Company & Directors' Information:- K S S IMPEX PRIVATE LIMITED [Strike Off] CIN = U51109WB1998PTC088329

Company & Directors' Information:- S G K IMPEX PRIVATE LIMITED [Strike Off] CIN = U52100DL2009PTC195467

Company & Directors' Information:- M P G IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2005PTC135720

Company & Directors' Information:- O. E. IMPEX PRIVATE LIMITED [Converted to LLP] CIN = U15499UP2003PTC028093

Company & Directors' Information:- R L N IMPEX PRIVATE LIMITED [Active] CIN = U74900UP2014PTC063522

Company & Directors' Information:- S K J IMPEX PRIVATE LIMITED [Strike Off] CIN = U51495DL2001PTC112392

Company & Directors' Information:- S S P IMPEX PRIVATE LIMITED [Under Process of Striking Off] CIN = U51909DL2012PTC243946

Company & Directors' Information:- J P R IMPEX PRIVATE LIMITED [Active] CIN = U74900MH2010PTC202751

Company & Directors' Information:- J A IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909PB1995PTC016787

Company & Directors' Information:- 8 V IMPEX PRIVATE LIMITED [Active] CIN = U51909MH2005PTC155015

Company & Directors' Information:- S K M IMPEX (INDIA) PRIVATE LIMITED [Strike Off] CIN = U74900TG2009PTC066061

Company & Directors' Information:- C L IMPEX PRIVATE LIMITED [Active] CIN = U74999WB2011PTC164926

Company & Directors' Information:- M B IMPEX SERVICES PRIVATE LIMITED [Active] CIN = U52399CH2010PTC032485

Company & Directors' Information:- Y. C. IMPEX PRIVATE LIMITED [Active] CIN = U50400DL2010PTC204936

Company & Directors' Information:- T S G IMPEX (INDIA) PRIVATE LIMITED [Active] CIN = U51101DL2007PTC171102

Company & Directors' Information:- D B S IMPEX (INDIA) PRIVATE LIMITED [Strike Off] CIN = U51311DL2002PTC115767

Company & Directors' Information:- V IMPEX INDIA PRIVATE LIMITED [Strike Off] CIN = U51311DL2003PTC121587

Company & Directors' Information:- S & V IMPEX PRIVATE LIMITED [Active] CIN = U52100DL2011PTC219237

Company & Directors' Information:- S B IMPEX INDIA PRIVATE LIMITED [Active] CIN = U51220AP2021PTC119567

Company & Directors' Information:- S B IMPEX INDIA PRIVATE LIMITED [Active] CIN = U51220AP2021PTC119567

Company & Directors' Information:- V J IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909KL1998PTC012392

Company & Directors' Information:- J M B IMPEX PRIVATE LIMITED [Strike Off] CIN = U51225PB2000PTC023322

Company & Directors' Information:- IMPEX PVT LTD [Strike Off] CIN = U51900WB1953PTC009794

Company & Directors' Information:- A J IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909PB1995PTC016340

Company & Directors' Information:- N K B INDIA IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL1999PTC099942

Company & Directors' Information:- S G IMPEX PRIVATE LTD [Strike Off] CIN = U74999DL1996PTC076598

Company & Directors' Information:- K N R IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL1994PTC059797

Company & Directors' Information:- S AND B IMPEX PRIVATE LIMITED [Strike Off] CIN = U17125DL1995PTC067853

Company & Directors' Information:- L S IMPEX PRIVATE LIMITED [Strike Off] CIN = U51900MH2000PTC124580

Company & Directors' Information:- R S A C & CO LLP [Active] CIN = AAX-1702

Company & Directors' Information:- A B D AND CO LLP [] CIN = AAG-4228

Company & Directors' Information:- D G K T & CO LLP [Active] CIN = AAY-0763

Company & Directors' Information:- V K B IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2004PTC125513

Company & Directors' Information:- B N V ENTERPRISES LLP [] CIN = AAF-3607

Company & Directors' Information:- R H D B & CO LLP [] CIN = AAF-9564

Company & Directors' Information:- N J S R & CO LLP [Active] CIN = AAS-6904

Company & Directors' Information:- A M IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL1993PTC052241

Company & Directors' Information:- M S T S AND CO LLP [] CIN = AAJ-9789

Company & Directors' Information:- A G N & CO LLP [Active] CIN = AAT-3343

Company & Directors' Information:- A H S G & CO LLP [Active] CIN = AAU-8429

Company & Directors' Information:- U N T ENTERPRISES LLP [Active] CIN = AAV-2020

Company & Directors' Information:- S M B CORPORATION LLP [Active] CIN = ABA-6698

Company & Directors' Information:- J K J S & CO. LLP [] CIN = AAI-5880

Company & Directors' Information:- P R AND CO LLP [Active] CIN = AAN-4788

Company & Directors' Information:- S W IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1993PTC054423

Company & Directors' Information:- S I V IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2003PTC120358

Company & Directors' Information:- A V C IMPEX PRIVATE LIMITED [Under Process of Striking Off] CIN = U51224PB1996PTC018652

Company & Directors' Information:- K C I IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909TN2004PTC053918

Company & Directors' Information:- C P S IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2002PTC114495

Company & Directors' Information:- A B A M & CO. LLP [] CIN = AAF-2113

Company & Directors' Information:- M N S H & CO LLP [] CIN = AAG-4390

Company & Directors' Information:- T & R INDIA LLP [] CIN = AAH-4079

Company & Directors' Information:- S G S R & CO LLP [] CIN = AAH-3391

Company & Directors' Information:- D M M & COMPANY LLP [] CIN = AAJ-7431

Company & Directors' Information:- Y S K AND CO LLP [Active] CIN = AAN-5713

Company & Directors' Information:- F AND H IMPEX LLP [Active] CIN = AAP-5269

Company & Directors' Information:- S P R M & CO LLP [Active] CIN = AAZ-7910

Company & Directors' Information:- J K K & COMPANY LLP [Active] CIN = AAX-1522

Company & Directors' Information:- K L S AND CO LLP [] CIN = AAJ-7210

Company & Directors' Information:- A Y K J & CO LLP [Active] CIN = AAS-7373

Company & Directors' Information:- K N A AND CO LLP [Active] CIN = AAU-0083

Company & Directors' Information:- H S K & CO LLP [Active] CIN = AAT-9072

Company & Directors' Information:- O S J IMPEX PRIVATE LIMITED [Strike Off] CIN = U51109DL2000PTC106520

Company & Directors' Information:- P S IMPEX PRIVATE LIMITED [Strike Off] CIN = U51900MH1982PTC027591

Company & Directors' Information:- O. E. IMPEX LLP [] CIN = AAD-7133

Company & Directors' Information:- J & N ENTERPRISES LLP [] CIN = AAD-8136

Company & Directors' Information:- S D U AND CO LLP [Active] CIN = AAM-9609

Company & Directors' Information:- R-G IMPEX LLP [] CIN = AAH-8627

Company & Directors' Information:- S V L IMPEX PRIVATE LIMITED [Active] CIN = U52100PY2011PTC002609

Company & Directors' Information:- S. D. K. IMPEX PRIVATE LIMITED [Strike Off] CIN = U27209MH2011PTC218661

Company & Directors' Information:- A AND G IMPEX PRIVATE LIMITED [Strike Off] CIN = U51399RJ2003PTC018182

Company & Directors' Information:- AT 6 IMPEX PRIVATE LIMITED [Strike Off] CIN = U74900TN2013PTC091925

Company & Directors' Information:- U K V IMPEX PRIVATE LIMITED [Active] CIN = U52300MH2008PTC183352

Company & Directors' Information:- C & I IMPEX PRIVATE LIMITED [Strike Off] CIN = U51101PN2007PTC130201

Company & Directors' Information:- V I P IMPEX PRIVATE LIMITED [Active] CIN = U51310MH2003PTC140018

Company & Directors' Information:- G K IMPEX PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U51311MH2001PTC131241

Company & Directors' Information:- A I M IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909MH2003PTC142754

Company & Directors' Information:- M C S IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909TN2002PTC050065

Company & Directors' Information:- B F B IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909TN2003PTC050738

Company & Directors' Information:- V S P IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909TG2004PTC042989

Company & Directors' Information:- A K K IMPEX PRIVATE LIMITED [Active] CIN = U93091DL2006PTC149262

Company & Directors' Information:- T G R IMPEX PVT. LTD. [Strike Off] CIN = U51397DL2001PTC111137

Company & Directors' Information:- R & R IMPEX PRIVATE LIMITED [Strike Off] CIN = U51494DL2008PTC185431

Company & Directors' Information:- V G IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2002PTC116311

Company & Directors' Information:- S J R T IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2003PTC121671

Company & Directors' Information:- C K IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2003PTC122959

Company & Directors' Information:- S K D IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC124397

Company & Directors' Information:- G AND C IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2004PTC124724

Company & Directors' Information:- B T IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC127289

Company & Directors' Information:- G A IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2004PTC127568

Company & Directors' Information:- R K R IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2005PTC133691

Company & Directors' Information:- D M A IMPEX PRIVATE LIMITED [Converted to LLP] CIN = U51909DL2005PTC135772

Company & Directors' Information:- S S G IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2005PTC137151

Company & Directors' Information:- S A B IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2005PTC139404

Company & Directors' Information:- M N M IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2005PTC144149

Company & Directors' Information:- N & N IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2007PTC158100

Company & Directors' Information:- S O IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2008PTC181578

Company & Directors' Information:- H & C IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2012PTC232170

Company & Directors' Information:- 3 S IMPEX PRIVATE LIMITED [Active] CIN = U51909DL2014PTC268206

Company & Directors' Information:- S S R IMPEX PRIVATE LIMITED [Active] CIN = U74999DL2004PTC129430

Company & Directors' Information:- H R G IMPEX PRIVATE LIMITED [Amalgamated] CIN = U51109DL2011PTC213035

Company & Directors' Information:- Q & D IMPEX PRIVATE LIMITED [Active] CIN = U51219DL2012PTC232804

Company & Directors' Information:- B B IMPEX PVT LTD [Strike Off] CIN = U51222DL2001PTC111014

Company & Directors' Information:- S J R IMPEX PRIVATE LIMITED [Converted to LLP] CIN = U51311DL2005PTC136322

Company & Directors' Information:- L & C IMPEX PRIVATE LIMITED [Active] CIN = U51391DL2008PTC185084

Company & Directors' Information:- VERSUS IMPEX PRIVATE LIMITED [Active] CIN = U74899DL1995PTC070311

Company & Directors' Information:- S P R D IMPEX PVT LTD [Strike Off] CIN = U74899DL2000PTC103850

Company & Directors' Information:- R V V IMPEX PRIVATE LIMITED [Strike Off] CIN = U74899DL2006PTC146405

Company & Directors' Information:- H A S N IMPEX PRIVATE LIMITED [Strike Off] CIN = U74900DL2013PTC259109

Company & Directors' Information:- K S S IMPEX PRIVATE LIMITED [Active] CIN = U45200DL2006PTC156836

Company & Directors' Information:- W G IMPEX PRIVATE LIMITED [Strike Off] CIN = U52100DL2010PTC205820

Company & Directors' Information:- U AND I IMPEX PRIVATE LIMITED [Strike Off] CIN = U52300DL2009PTC189916

Company & Directors' Information:- P V IMPEX PRIVATE LIMITED [Under Process of Striking Off] CIN = U74950DL2002PTC114614

Company & Directors' Information:- S R J IMPEX PRIVATE LIMITED [Strike Off] CIN = U85191DL2008PTC173195

Company & Directors' Information:- V K M IMPEX PRIVATE LIMITED [Strike Off] CIN = U51109HR2008PTC037574

Company & Directors' Information:- T N D IMPEX PRIVATE LIMITED [Strike Off] CIN = U00360KA1995PTC018522

Company & Directors' Information:- S & S IMPEX PRIVATE LIMITED [Active] CIN = U51909HR2016PTC065165

Company & Directors' Information:- C G M IMPEX PRIVATE LIMITED [Strike Off] CIN = U51109KA2011PTC057984

Company & Directors' Information:- A V A IMPEX PRIVATE LIMITED [Strike Off] CIN = U51109GJ2010PTC061135

Company & Directors' Information:- D. A IMPEX PRIVATE LIMITED [Strike Off] CIN = U51109GJ2010PTC062851

Company & Directors' Information:- A N IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909KL1996PTC009869

Company & Directors' Information:- J. P. V. IMPEX PRIVATE LIMITED [Active] CIN = U51909PB2018PTC048141

Company & Directors' Information:- K R IMPEX PRIVATE LIMITED [Active] CIN = U63030DL2021PTC383721

Company & Directors' Information:- A AND A IMPEX PVT LTD [Strike Off] CIN = U51909TG1985PTC005356

Company & Directors' Information:- B H IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2005PTC135947

Company & Directors' Information:- G L R IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909PB1998PTC021944

Company & Directors' Information:- N T IMPEX PRIVATE LIMITED [Strike Off] CIN = U65923RJ1996PTC012314

Company & Directors' Information:- C S IMPEX PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC061825

Company & Directors' Information:- G P S IMPEX PVT LTD [Strike Off] CIN = U18101RJ1995PTC009606

Company & Directors' Information:- G F I IMPEX PRIVATE LIMITED [Strike Off] CIN = U00000DL2000PTC108822

Company & Directors' Information:- K. C. IMPEX PRIVATE LIMITED [Strike Off] CIN = U51109PB2008PTC032488

Company & Directors' Information:- L B IMPEX PVT LTD [Strike Off] CIN = U18101TN1982PTC009200

Company & Directors' Information:- J P IMPEX PRIVATE LIMITED [Strike Off] CIN = U17100MH1999PTC121873

Company & Directors' Information:- S V Y IMPEX PRIVATE LIMITED [Strike Off] CIN = U51900TG2008PTC060239

Company & Directors' Information:- S R B IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909TG2005PTC045096

Company & Directors' Information:- S T R IMPEX PRIVATE LIMITED [Strike Off] CIN = U18109DL2006PTC156645

Company & Directors' Information:- S S M IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL2007PTC161812

Company & Directors' Information:- H AND A IMPEX PRIVATE LIMITED [Strike Off] CIN = U74900DL1996PTC075469

Company & Directors' Information:- A T IMPEX PRIVATE LIMITED [Strike Off] CIN = U74900DL2008PTC182162

Company & Directors' Information:- K B IMPEX PRIVATE LIMITED [Under Process of Striking Off] CIN = U41000DL2008PTC173196

Company & Directors' Information:- M S S R IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909AP2003PTC042061

Company & Directors' Information:- A P A R & CO LLP [Active] CIN = AAS-8336

Company & Directors' Information:- A A M K & CO LLP [Active] CIN = AAT-0385

Company & Directors' Information:- A R ENTERPRISES LLP [Active] CIN = AAT-0698

Company & Directors' Information:- V U D & CO LLP [Active] CIN = AAT-1391

Company & Directors' Information:- O N G SERVICES LLP [Defunct] CIN = AAC-2017

Company & Directors' Information:- Q AND W SERVICES LLP [Defunct] CIN = AAC-3968

Company & Directors' Information:- I J ENTERPRISES LLP [Active] CIN = AAC-4196

Company & Directors' Information:- S J R IMPEX LLP [Active] CIN = AAC-8659

Company & Directors' Information:- A K M W AND CO LLP [Active] CIN = AAF-4352

Company & Directors' Information:- E A R SERVICES LLP [Active] CIN = AAF-4245

Company & Directors' Information:- G K IMPEX LLP [] CIN = AAD-6055

Company & Directors' Information:- D M A IMPEX LLP [] CIN = AAG-4601

Company & Directors' Information:- M B D & CO LLP [] CIN = AAG-6725

Company & Directors' Information:- S R J N & CO LLP [] CIN = AAH-0969

Company & Directors' Information:- A T M S & CO LLP [] CIN = AAH-2210

Company & Directors' Information:- 5 S SERVICES LLP [] CIN = AAH-4794

Company & Directors' Information:- V C SERVICES LLP [] CIN = AAH-5887

Company & Directors' Information:- J J J AND COMPANY LLP [] CIN = AAH-6513

Company & Directors' Information:- V S S C ENTERPRISES LLP [] CIN = AAH-7567

Company & Directors' Information:- T & D ENTERPRISES LLP [] CIN = AAI-1572

Company & Directors' Information:- B G K & CO LLP [] CIN = AAI-2849

Company & Directors' Information:- M N K D & CO LLP [] CIN = AAI-9526

Company & Directors' Information:- A AND C ENTERPRISES LLP [] CIN = AAJ-0252

Company & Directors' Information:- C M K ENTERPRISES LLP [] CIN = AAJ-3210

Company & Directors' Information:- D S R V AND CO LLP [] CIN = AAJ-5358

Company & Directors' Information:- K D M AND CO LLP [] CIN = AAJ-9144

Company & Directors' Information:- T N M ENTERPRISES LLP [] CIN = AAK-0488

Company & Directors' Information:- S P K G & CO LLP [] CIN = AAK-1705

Company & Directors' Information:- V D S R & CO LLP [] CIN = AAK-2237

Company & Directors' Information:- G M L ENTERPRISES LLP [] CIN = AAK-2792

Company & Directors' Information:- M A S P N & CO LLP [] CIN = AAK-4575

Company & Directors' Information:- G AND V IMPEX LLP [] CIN = AAK-9665

Company & Directors' Information:- N P K & COMPANY LLP [] CIN = AAL-7453

Company & Directors' Information:- Z & A ENTERPRISES LLP [] CIN = AAL-8991

Company & Directors' Information:- A S IMPEX LLP [Active] CIN = AAM-0975

Company & Directors' Information:- S S G G & CO LLP [Defunct] CIN = AAN-1510

Company & Directors' Information:- J B S K & CO LLP [Active] CIN = AAN-2033

Company & Directors' Information:- B M M A & CO LLP [Active] CIN = AAN-1144

Company & Directors' Information:- J N V AND CO LLP [Active] CIN = AAN-2581

Company & Directors' Information:- S K Y A & CO LLP [Defunct] CIN = AAN-4183

Company & Directors' Information:- D R P B AND CO LLP [Active] CIN = AAN-7871

Company & Directors' Information:- D M S ENTERPRISES LLP [Active] CIN = AAN-9743

Company & Directors' Information:- PALVIT DEVELOPERS LLP [Active] CIN = AAO-3310

Company & Directors' Information:- N G V R AND COMPANY LLP [Active] CIN = AAO-4093

Company & Directors' Information:- B D S D & CO LLP [Active] CIN = AAO-4834

Company & Directors' Information:- J A S N & CO LLP [Active] CIN = AAP-0336

Company & Directors' Information:- S E T ENTERPRISES LLP [Active] CIN = AAP-0370

Company & Directors' Information:- R S A G AND CO LLP [Active] CIN = AAP-1444

Company & Directors' Information:- D G K & CO LLP [Active] CIN = AAR-1732

Company & Directors' Information:- M J P T & CO LLP [Active] CIN = AAS-1307

Company & Directors' Information:- A B N P & CO. LLP [Active] CIN = AAS-5187

Company & Directors' Information:- R O ENTERPRISES LLP [Active] CIN = AAT-3063

Company & Directors' Information:- P R P A & COMPANY LLP [Active] CIN = AAT-7868

Company & Directors' Information:- S M B C & COMPANY LLP [Active] CIN = AAU-0557

Company & Directors' Information:- L M R K & CO LLP [Active] CIN = AAV-4030

Company & Directors' Information:- S L B M AND CO LLP [Active] CIN = AAV-4289

Company & Directors' Information:- J S S T & CO LLP [Active] CIN = AAW-6401

Company & Directors' Information:- S J V & CO LLP [Active] CIN = AAW-6847

Company & Directors' Information:- V K & COMPANY LLP [Active] CIN = AAW-7564

Company & Directors' Information:- D A M & CO LLP [Active] CIN = AAW-8134

Company & Directors' Information:- V O K AND COMPANY LLP [Active] CIN = AAW-8164

Company & Directors' Information:- N A D & CO LLP [Active] CIN = AAW-9504

Company & Directors' Information:- A B R & CO LLP [Active] CIN = AAX-0331

Company & Directors' Information:- S G M B AND CO LLP [Active] CIN = AAX-2806

Company & Directors' Information:- V H P A & CO LLP [Active] CIN = AAY-1712

Company & Directors' Information:- S N P R K AND CO LLP [Active] CIN = AAY-1761

Company & Directors' Information:- N C A P & COMPANY LLP [Active] CIN = AAY-2026

Company & Directors' Information:- E R ENTERPRISES LLP [Active] CIN = AAY-3536

Company & Directors' Information:- R A M M & CO LLP [Active] CIN = AAY-5165

Company & Directors' Information:- N A M S & CO LLP [Active] CIN = AAZ-1136

Company & Directors' Information:- G G S B & CO LLP [Active] CIN = AAN-7106

Company & Directors' Information:- B M P S & CO LLP [Active] CIN = AAW-9364

Company & Directors' Information:- D T M ENTERPRISES LLP [Active] CIN = AAT-0421

Company & Directors' Information:- I AND E INDIA ENTERPRISES LLP [] CIN = AAJ-6770

Company & Directors' Information:- S K D M & CO LLP [Active] CIN = AAO-2808

Company & Directors' Information:- A S C B S R AND COMPANY LLP [Active] CIN = ABA-5394

Company & Directors' Information:- J K J & CO LLP [] CIN = AAE-5439

Company & Directors' Information:- S G C O & CO LLP [] CIN = AAI-0379

Company & Directors' Information:- G P S & CO LLP [] CIN = AAI-0872

Company & Directors' Information:- K K A B & CO LLP [] CIN = AAJ-3296

Company & Directors' Information:- C S D AND CO LLP [] CIN = AAJ-4629

Company & Directors' Information:- M P G V & CO LLP [] CIN = AAJ-5351

Company & Directors' Information:- S A P ENTERPRISES LLP [] CIN = AAK-3220

Company & Directors' Information:- A T S G & CO LLP [] CIN = AAK-3751

Company & Directors' Information:- G G S H & CO. LLP [] CIN = AAL-8083

Company & Directors' Information:- J N S V & CO LLP [Active] CIN = AAM-6900

Company & Directors' Information:- A T J & CO LLP [Active] CIN = AAN-1764

Company & Directors' Information:- S P K T & CO LLP [Active] CIN = AAN-7572

Company & Directors' Information:- S H A & CO LLP [Active] CIN = AAO-4028

Company & Directors' Information:- R S S P K & CO LLP [Under Process Of Strike Off] CIN = AAR-2109

Company & Directors' Information:- A A S S & COMPANY LLP [Active] CIN = AAT-4426

Company & Directors' Information:- R R S J & CO LLP [Active] CIN = AAV-8062

Company & Directors' Information:- J K A J & CO LLP [Active] CIN = AAW-3946

Company & Directors' Information:- S S A A N & CO LLP [Active] CIN = AAX-4893

Company & Directors' Information:- A R B R & CO LLP [Active] CIN = AAX-6334

Company & Directors' Information:- S K B & COMPANY LLP [Active] CIN = AAT-5051

Company & Directors' Information:- P R S S & CO LLP [Active] CIN = AAW-2115

Company & Directors' Information:- V M V H AND CO LLP [Active] CIN = AAS-2193

Company & Directors' Information:- G A S A & CO LLP [Active] CIN = AAU-4365

Company & Directors' Information:- T T S IMPEX PRIVATE LIMITED [Strike Off] CIN = U51909DL1984PTC017835

Company & Directors' Information:- S P A S AND CO LLP [Active] CIN = AAS-9005

Company & Directors' Information:- S K R AND COMPANY LLP [Active] CIN = AAB-9330

Company & Directors' Information:- INDIA ENTERPRISES AND SERVICES LLP [] CIN = AAK-8473

Company & Directors' Information:- C S AND CO LLP [] CIN = AAL-5204

Company & Directors' Information:- F & T ENTERPRISES LLP [] CIN = AAL-9660

Company & Directors' Information:- G A R G S & CO LLP [Active] CIN = AAW-2727

Company & Directors' Information:- M M G S AND CO LLP [Active] CIN = AAW-8857

Company & Directors' Information:- A J M S & CO LLP [Active] CIN = AAS-6794

Company & Directors' Information:- A R R IMPEX LLP [] CIN = AAK-0306

Company & Directors' Information:- S B S S & CO LLP [] CIN = AAG-2178

Company & Directors' Information:- P Y S & CO LLP [] CIN = AAG-9715

Company & Directors' Information:- D K B ENTERPRISES LLP [] CIN = AAH-8609

Company & Directors' Information:- V J M ENTERPRISES LLP [Active] CIN = AAN-2188

Company & Directors' Information:- J P S IMPEX INDIA LLP [Active] CIN = AAN-2887

Company & Directors' Information:- A G A K & CO LLP [Active] CIN = AAN-5853

Company & Directors' Information:- P U M & CO LLP [Under Process Of Strike Off] CIN = AAP-1869

Company & Directors' Information:- P V R A & CO LLP [Active] CIN = AAP-2457

Company & Directors' Information:- K S N C & CO LLP [Active] CIN = AAQ-8095

Company & Directors' Information:- A R N P AND CO LLP [Active] CIN = AAS-7063

Company & Directors' Information:- N M G K & COMPANY LLP [Active] CIN = AAU-2181

Company & Directors' Information:- S H A P AND COMPANY LLP [Active] CIN = AAU-5309

Company & Directors' Information:- B K Y & CO LLP [Active] CIN = AAU-7172

Company & Directors' Information:- B R D P & CO LLP [Active] CIN = AAV-4924

Company & Directors' Information:- S S P M & COMPANY LLP [Active] CIN = AAW-8509

Company & Directors' Information:- B R M R & CO LLP [Active] CIN = AAY-2407

Company & Directors' Information:- N R K M AND CO LLP [Active] CIN = ABA-7015

Company & Directors' Information:- P B R C & CO LLP [Active] CIN = AAW-9421

Company & Directors' Information:- S R B A & CO LLP [] CIN = AAF-9001

Company & Directors' Information:- C S M & CO LLP [Active] CIN = AAW-1462

Company & Directors' Information:- A C C A & CO LLP [] CIN = AAF-2112

Company & Directors' Information:- K A M AND CO LLP [Active] CIN = AAU-7380

Company & Directors' Information:- S C M K & CO LLP [Active] CIN = AAT-2422

    Company Appeal (AT) (Insolvency) No. 85 of 2018

    Decided On, 19 July 2018

    At, National Company Law Appellate Tribunal

    By, THE HONOURABLE MR. JUSTICE S.J. MUKHOPADHAYA
    By, CHAIRPERSON & THE HONOURABLE MR. JUSTICE BANSI LAL BHAT
    By, MEMBER (JUDICIAL)

    For the Appellant: K.V. Balakrishnan, Advocate. For the Respondent: Sumit Shukla, Sushil, Advocates.



Judgment Text

Bansi Lal Bhat, Member (Judicial), J.

1. This appeal has been preferred by appellant – ‘Impex Services India Private Limited’ (operational creditor) against impugned order dated 15th January, 2018 passed by the Adjudicating Authority (National Company Law Tribunal), New Delhi Bench, in Company Petition No. (IB)480 (ND)/2017.

2. By the impugned order, the Adjudicating Authority rejected the appellant’s application for triggering the Corporate Insolvency Resolution Process filed by it under Section 9 of the Insolvency and Bankruptcy Code, 2016 (in short ‘I&B Code’) on the ground that disputes existed between the appellant/operational creditor and the respondent/corporate debtor in regard to deficiency in services even prior to the issuance of demand notice under Section 8(1) of the I&B Code by the operational creditor.

3. The issue raised in this appeal is that the agreement dated 1.10.2015 between appellant - ‘M/s Impex Services India Pvt. Ltd.’ and ‘M/s SSMP Industries Ltd.’ does not relate to any transactions made between the appellant and ‘M/s DBA Enterprises LLP.’ (corporate debtor) and the Adjudicating Authority erred in coming to the conclusion that there was ‘an existence of dispute’ between the appellant/operational creditor and the respondent/corporate debtor.

4. The facts germane to the disposal of instant appeal may briefly be noticed. The case set up by the appellant/operational creditor before the Adjudicating Autho-rity was that the appellant/operational creditor, engaged in the business of Freight Forwarding, rendered services to the respondent/corporate debtor for a period spanning about two years. However, from November, 2016 the respondent/corporate debtor defaulted in remitting the amounts under some invoices, though, the appellant/operational creditor discharged its part of the work to the satisfaction of respondent/corporate debtor, who did not find any fault with the quality of services rendered. It is the further case of appellant/operational creditor that the respondent/corporate debtor, in terms of its e-mail dated 19.4.2017, admitted the amount due to the appellant/operational creditor as Rs. 14,15,923.65/- which is perfectly in tune with the Ledger Account maintained by the appellant/operational creditor. The appellant/operational creditor claimed that since the respondent/corporate debtor failed to clear the liability, it was constrained to issue demand notice in terms of Section 8(1) of I&B Code, which came to be duly served on the respondent/corporate debtor. Appellant/operational creditor claimed that it was only after issuance of such notice that the respondent/corporate debtor issued notice of dispute proposing arbitration in the matter.

5. Respondent/corporate debtor in its reply filed before the Adjudicating Authority raised the issue of pre-existing dispute stating that the appellant/operational creditor was providing services to the sister concern of the respondent/corporate debtor viz. ‘M/s SSMP Industries Ltd.’ under an agreement executed on 1.10.2015. It was stated that though there was no formal agreement between the parties to the application under Section 9, the respondent/corporate debtor being the sister concern of ‘M/s SSMP Industries Ltd.’ was also provided with the services on similar terms. It was further stated that the management of ‘M/s SSMP Industries Ltd.’ and the corporate debtor- ‘DBA Enterprises LLP’ was common and the bills were discharged from the accounts of either Company. It was further stated that the Registered Office of both Companies had common address and liability of one was discharged by the other. It was further stated that both Companies were entitled to duty drawbacks/benefits from the Director General of Foreign Trade. The documentation had to be done by the Freight Forwarding Agent, who was obliged to fill in the format in regard to uploading of shipping bills on the DGFT website correctly. It was further stated that due to negligence on the part of appellant/operational creditor in filling in the documents online correctly benefits under the duty drawbacks and the Vishwas Krishi Upaj Yojana (VKUY) were withheld causing financial loss to the respondent/corporate debtor to the tune of Rs. 1,43,507/- under duty drawback and Rs. 4,26,277/- under VKUY, respectively. It was further stated that respondent/corporate debtor had been making a demand for compensation/reimbursement for the negligence in service. It is further stated that in terms of e-mails dated 19.4.2016 and 22.4.2016 the appellant/operational creditor admitted its negligence but subsequently denied any responsibility. It was stated that correspondence in this regard had started on 18.4.2016 and e-mail dated 19.4.2016 could not be construed as an acknowledgement of debt by the respondent/corporate debtor.

6. On consideration of documents relied upon by the parties, the learned Adjudicating Authority was of the view that disputes existed inter se the parties even prior to issuance of Demand Notice under Section 8 of I&B Code with respect to deficiency in services rendered. Resultantly, petition under Section 9 of I&B Code was rejected.

7. Learned Counsel for the appellant/operational creditor submits that the Adjudicating Authority was bound to admit the petition as the invoices in question were raised by the appellant/operational creditor in regard to services rendered to the respondent/corporate debtor, which had not denied the delivery of consignments at the places mentioned by the respondent. It is further submitted that no discrepancy has been intimated by the respondent to the appellant within the period stipulated in the invoices. It is further submitted that the respondent has admitted the dues as reflected in e-mail dated 19.4.2017. It is further submitted that the dispute raised by the respondent was in regard to the invoices raised by the appellant on ‘M/s SSMP Industries Ltd.’ which is a company incorporated under the Companies Act, while the claim of the appellant is in regard to ‘M/s DBA Enterprises LLP’ which is a limited liability partnership firm. It is submitted that dispute raised by respondent/corporate debtor is not in regard to the invoices raised by the appellant on ‘M/s DBA Enterprises LLP’. Thus, the Adjudicating Authority committed grave error in rejecting the appellants petition under Section 9 of the I&B Code.

8. Per Contra it is contended on behalf of respondent/corporate debtor that the respondent suffered financial loss on account of denial of export incentives due to negligence on the part of appellant. When brought to its notice, the appellant failed to resolve the issues. It is further submitted that it was after wait of 16 months that the respondent/its sister concern raised the debit note dated 31.8.2017 to recover the losses as per agreed terms. However, the appellant disputed the entire claim which had been previously admitted forcing the respondent to invite the appellant for conciliation. It is further submitted that so long as the appellant was getting the business it continued to work with the respondent and its sister concern treating them as a common account. It is further contended that the appellant suppressed the factum of existence of unresolved dispute between the appellant and the respondent before the Adjudicating Authority, which demonstrated mala fides on its part.

9. Heard learned Counsel for the parties and perused the record. The requisite conditions necessary to trigger the corporate insolvency resolution process under Section 9 of the I&B Code by an operational creditor are:

(i) occurrence of a default;

(ii) delivery of a demand notice of an unpaid operational debt;

(iii) non-receipt of payment by the operational creditor from the corporate debtor within the period of 10 days of receipt of the demand notice or receipt of reply from the corporate debtor not indicating existence of a pre-existing dispute or repayment of the unpaid operational debt.

If the aforesaid conditions exist, the operational creditor may file an application under Section 9(2) of the I&B Code in the prescribed manner along with the requisite fee. A copy of the invoice demanding payment or demand notice delivered by the operational creditor to the corporate debtor has to be furnished with the application. This is clearly borne out by conjoint reading of Sections 8 and 9(1) of the I&B Code. The Hon’ble Apex Court while dealing with this aspect in Macquarie Bank Limited v. Shilpi Cable Technologies Ltd, , I (2018) BC 219 (SC), in Civil Appeal Nos. 15135, 15481 and 15447 of 2017 decided on 15th December, 2017 held that the requirement of an application filed under Section 9(2) of the I&B Code being accompanied by an invoice/demand notice is a mandatory condition precedent to the filing of the application.

10. While dealing with triggering of corporate insolvency resolution process at the instance of an operational creditor in Mobilox Innovations Private Limited v. Kirusa Software Private Limited, IV (2017) BC 445 (SC), Civil Appeal No. 9405 of 2017 decided on 21.9.2017, the Hon’ble Apex Court held:

“It is clear, therefore, that once the operational creditor has filed an application, which is otherwise complete, the Adjudicating Authority must reject the application under Section 9(5)(2)(d) if notice of dispute has been received by the operational creditor or there is a record of dispute in the information utility. It is clear that such notice must bring to the notice of the operational creditor the “existence” of a dispute or the fact that a suit or arbitration proceeding relating to a dispute is pending or the fact that a suit or arbitration proceeding relating to a dispute is pending between the parties. Therefore, all that the Adjudicating Authority is to see at this stage is whether there is a plausible contention which requires further investigation and that the “dispute” is not a patently feeble legal argument or an assertion of fact unsupported by evidence. It is important to separate the grain from the chaff and to reject a spurious defence which is mere bluster. However, in doing so, the Court does not at this stage examine the merits of the dispute except to the extent indicated above. So long as a dispute truly exists in fact and is not spurious, hypothetical or illusory, the Adjudicating Authority has to reject the application.”

11. Adverting to the facts of the instant case, be it seen that the appellant/operational creditor as also the respondent/corporate debtor have relied upon agreement executed on 1.10.2015 inter se the appellant/operational creditor and ‘M/s. SSMP Industries Pvt. Ltd. which happens to be sister concern of respondent/corporate debtor - ‘M/s DBA Enterprises’. Parties also rely on common e-mails. It emerges from record that the respondent/corporate debtor ‘M/s DBA Enterprises’ was provided services on terms and conditions similar to those governing relationship between ‘M/s SSMP Industries Pvt. Ltd.’ and the operational creditor. It is not in controversy that corporate debtor – ‘M/s DBA Enterprises’ and ‘M/s SSMP Industries Pvt. Ltd.’ shared a common address and common management. The bills raised qua either of them were discharged from accounts of one or the other irrespective of the fact that only one of them was a ‘Corporate Entity’. The conclusion about the transactions of the two entities being interrelated is deducible from the fact that the e-mails relied upon by the parties are addressed to the sister company of the respondent/corporate debtor. This is besides the fact that the agreement dated 1.10.2015 too was executed between the appellant/operational creditor and ‘M/s SSMP Industries Pvt. Ltd.’. Same conclusion can be drawn from the debit notes dated 31.8.2017 forming Annexure F-1 at pages 28-29 of the reply filed by respondent/corporate debtor. This conclusion is further reinforced from the e-mail dated 19.4.2017 from the appellant/operational creditor. Admittedly, there was no separate agreement executed between the appellant/operational creditor and the respondent/corporate debtor qua the shipment of the respondent Company. It emerges that non-receipt of export incentives by the respondent/corporate debtor in terms of agreement dated 1.10.2015 governing there inter se relations in respect of both entities and errors in the shipping bills of the appellant/operational creditor led to a dispute in regard to performance of services which was raised by ‘M/s SSMP Pvt. Ltd.’ in terms of its e-mail dated 18.4.2016 forming Annexure-B at page 126 of the appeal. The appellant/operational creditor appears to have assured the respondent that corrective action will be taken. It is manifestly clear that the dispute in regard to deficiency of service was raised as early as 18.4.2016. Respondent/corporate debtor claimed to have suffered pecuniary loss in an amount of Rs. 5,69,734/-. Admittedly, demand notice in terms of Section 8(1) of I&B Code was issued by the ap

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pellant/operational creditor on 4.9.2017 demanding payment. However, the respondent/corporate debtor issued letter dated 1.9.2017 asking the appellant/operational creditor to resolve the dispute by way of conciliation proceedings under Arbitration Act. Thus, there is no escape from the conclusion that the respondent/corporate debtor had raised dispute much prior to the issuance of demand notice by appellant/operational creditor under Section 8(1) of I&B Code. The mere fact that the respondent/corporate debtor had sent its ledger account via. e-mail dated 19.4.2017 in regard to principal amount of dues of the appellant/operational creditor as per the closing balance mentioned in the statement would not in any manner dilute the factum of a pre-existing dispute when the demand notice in terms of Section 8(1) of I&B Code was issued by the appellant/operational creditor. 12. On consideration of the material on record, we are of the considered opinion that the respondent/corporate debtor has been able to demonstrate that a pre-existing dispute in regard to deficiency of service was in existence when the demand notice under Section 8(1) of I&B Code was issued by the appellant/operational creditor. The Adjudicating Authority did not err in noticing the same. There being no infirmity in the impugned order and the appeal being devoid of merit, we dismiss the appeal. There shall be no orders as to costs. Appeal dismissed.
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