CORPORATE LAW

NCLT INSOLVENCY PROCEEDINGS:COMPLETE LEGAL GUIDE

Advocate Iranpreet Singh
January 20, 2024
12 min read

The National Company Law Tribunal (NCLT) plays a crucial role in India's insolvency framework under the Insolvency and Bankruptcy Code (IBC). Understanding the complex procedures and legal requirements is essential for creditors, debtors, and stakeholders navigating corporate insolvency proceedings.

NCLT & IBC FRAMEWORK

UNDERSTANDING THE LEGAL FRAMEWORK

The National Company Law Tribunal (NCLT) is the adjudicating authority for corporate insolvency proceedings under the Insolvency and Bankruptcy Code, 2016. It has jurisdiction over companies and limited liability partnerships, providing a time-bound resolution mechanism for stressed assets.

KEY FEATURES OF IBC FRAMEWORK

Time-Bound Process

Maximum 330 days for resolution (including extensions)

Creditor-in-Control

Committee of Creditors makes key decisions

Professional Management

Interim Resolution Professional manages the process

Moratorium Protection

Automatic stay on legal proceedings and asset transfers

CORPORATE INSOLVENCY RESOLUTION PROCESS

CIRP: STEP-BY-STEP PROCESS

1. INITIATION OF PROCEEDINGS

  • Application filed by Financial Creditor, Operational Creditor, or Corporate Debtor
  • NCLT examines application within 14 days
  • Admission triggers moratorium and appointment of IRP
  • Public announcement inviting claims from creditors

2. COMMITTEE OF CREDITORS FORMATION

The Interim Resolution Professional forms the Committee of Creditors (CoC):

  • Financial creditors with voting rights based on debt amount
  • Operational creditors (if no financial creditors exist)
  • Representative of workmen and employees
  • CoC appoints Resolution Professional by majority vote

3. RESOLUTION PLAN SUBMISSION

Resolution applicants submit plans within specified timelines:

Eligibility Criteria

Must meet Section 29A requirements

Plan Contents

Payment terms, business revival strategy

Due Diligence

Access to data room and information

CoC Approval

66% voting share required for approval

STAKEHOLDER RIGHTS & OBLIGATIONS

RIGHTS OF DIFFERENT STAKEHOLDERS

FINANCIAL CREDITORS

  • Voting rights in Committee of Creditors
  • Right to approve or reject resolution plans
  • Priority in payment waterfall
  • Right to replace Resolution Professional

OPERATIONAL CREDITORS

  • Right to file application for CIRP initiation
  • Representation in CoC (if no financial creditors)
  • Right to receive information about proceedings
  • Protection under moratorium provisions
RESOLUTION PLAN REQUIREMENTS

ESSENTIAL ELEMENTS OF RESOLUTION PLAN

  • Payment terms for different classes of creditors
  • Management and control structure post-approval
  • Implementation timeline and milestones
  • Compliance with mandatory requirements under IBC
  • Provision for monitoring and supervision
  • Treatment of existing contracts and agreements
LIQUIDATION PROCESS

WHEN RESOLUTION FAILS

If no resolution plan is approved or the approved plan fails implementation, the corporate debtor goes into liquidation under the supervision of a liquidator.

LIQUIDATION WATERFALL

1Insolvency resolution process costs and liquidation costs
2Workmen dues for 24 months preceding liquidation
3Debts owed to secured creditors
4Wages and unpaid dues to employees
5Financial debts owed to unsecured creditors
6Operational debts and other debts
7Government dues and taxes
8Remaining debts and dues
9Preference shareholders and equity holders
IMPORTANT NOTE

TIME-BOUND NATURE

The entire CIRP must be completed within 330 days (including extensions). This strict timeline ensures quick resolution and prevents indefinite delays that characterized the previous regime.

RECENT JUDICIAL DEVELOPMENTS

Key Supreme Court and NCLAT judgments have clarified several aspects:

  • Clarification on operational debt threshold and disputes
  • Interpretation of Section 29A eligibility criteria
  • Rights of homebuyers as financial creditors
  • Treatment of personal guarantees in corporate insolvency
  • Scope of moratorium and its exceptions
WHEN TO SEEK PROFESSIONAL HELP

PROFESSIONAL LEGAL ASSISTANCE

Consider professional legal assistance when:

  • Filing or defending CIRP applications before NCLT
  • Preparing and submitting resolution plans
  • Representing interests in Committee of Creditors
  • Challenging decisions before NCLAT or Supreme Court
  • Navigating complex regulatory and compliance issues
  • Dealing with cross-border insolvency matters

BEST PRACTICES FOR STAKEHOLDERS

FOR CREDITORS

  • Maintain proper documentation of debts
  • Monitor debtor's financial health regularly
  • Act promptly when default occurs
  • Engage qualified professionals early

FOR DEBTORS

  • Consider voluntary CIRP initiation when viable
  • Cooperate fully with resolution process
  • Maintain transparency in operations
  • Preserve asset value during moratorium
EXPERT NCLT & INSOLVENCY LEGAL SERVICES

NEED PROFESSIONAL NCLT REPRESENTATION?

Navigating NCLT insolvency proceedings requires specialized expertise and strategic planning. Our experienced team provides comprehensive legal services for all stakeholders in corporate insolvency matters under the IBC framework.