Supreme Court of India

Global Credit Capital Limited & Anr. v. Sach Marketing Pvt. Ltd. & Anr

Neutral citation
Reported as [2024] 5 S.C.R. 215
Bench Abhay S. Oka and Pankaj Mithal JJ.
Decided 25 April 2024

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

We hold that the view taken by the NCLAT under the impugned judgments and orders is correct and will have to be upheld.

Judgment, page 26

From the headnote

Issue for Consideration (i) Whether there can be debt within the meaning of sub-section (11) of section 5 of the Insolvency and Bankruptcy Code, 2016; (ii) What is the test to determine whether a debt is a financial debt within the meaning of sub-section (8) of section 5 of the 2016 Code; (iii) Is it necessary to ascertain what is the real nature of the transaction reflected in the writing, while deciding the issue whether a debt is a financial debt or an operational debt; (iv) When is the debt, an operational debt. Headnotes Insolvency and Bankruptcy Code, 2016 – Whether there can be debt

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