CORPORATE LAW

CIRP UNDER NCLT:PUNJAB BUSINESS GUIDE

Advocate Iranpreet Singh
January 15, 2025
18 min read

The Corporate Insolvency Resolution Process (CIRP) under the National Company Law Tribunal (NCLT) has revolutionized corporate debt resolution in India. This comprehensive guide provides Punjab businesses with essential insights into navigating CIRP proceedings, understanding stakeholder rights, and maximizing recovery outcomes under the Insolvency and Bankruptcy Code.

Understanding CIRP: The Foundation

The Corporate Insolvency Resolution Process (CIRP) is a time-bound process designed to resolve corporate insolvency in a manner that maximizes the value of assets and promotes entrepreneurship. Introduced under the Insolvency and Bankruptcy Code, 2016, CIRP has transformed India's approach to corporate debt resolution.

Key Objectives of CIRP

  • Maximize value of assets of the corporate debtor
  • Promote entrepreneurship and availability of credit
  • Balance interests of all stakeholders
  • Ensure time-bound resolution process

For Punjab businesses, understanding CIRP is crucial as it provides a structured framework for dealing with financial distress while protecting the interests of creditors, employees, and other stakeholders.

CIRP Initiation Process

CIRP can be initiated by financial creditors, operational creditors, or the corporate debtor itself. The process begins with filing an application before the National Company Law Tribunal (NCLT).

Financial Creditor

Banks, financial institutions, or any person to whom a financial debt is owed

Threshold: ₹1 crore default

Operational Creditor

Suppliers, vendors, employees, or service providers

Threshold: ₹1 crore default

Corporate Debtor

The company itself can initiate voluntary insolvency

Requirement: Board resolution

Important Timeline

Once CIRP is admitted by NCLT, the process must be completed within 330 days (including any extensions). This strict timeline ensures swift resolution.

Role of Resolution Professional

The Resolution Professional (RP) is the key figure in CIRP proceedings, responsible for managing the corporate debtor's affairs and facilitating the resolution process.

Key Responsibilities

  • Manage corporate debtor's operations
  • Constitute Committee of Creditors
  • Invite and evaluate resolution plans
  • Preserve and protect assets
  • Conduct due diligence
  • File periodic reports with NCLT

For Punjab businesses, selecting an experienced RP familiar with local business practices and regulatory environment can significantly impact the success of the resolution process.

Committee of Creditors (CoC)

The Committee of Creditors is the decision-making body in CIRP, comprising financial creditors who collectively decide the fate of the corporate debtor.

CoC Composition & Voting

Financial CreditorsVoting rights based on debt amount
Operational CreditorsRepresentative (if debt > 10% of total)
Employees/WorkmenRepresentative (if dues > ₹1 crore)

Key Decisions by CoC

  • • Approval of resolution plans (66% majority required)
  • • Extension of CIRP timeline
  • • Replacement of Resolution Professional
  • • Decision to liquidate (if no viable resolution plan)

Resolution Plan Framework

A resolution plan is a comprehensive proposal for reviving the corporate debtor, submitted by prospective resolution applicants and evaluated by the CoC.

Mandatory Requirements

  • • Payment to operational creditors in full
  • • Payment to employees/workmen in full
  • • Management and control provisions
  • • Implementation timeline
  • • Compliance with applicable laws

Evaluation Criteria

  • • Viability and feasibility
  • • Recovery for creditors
  • • Business continuity
  • • Employment preservation
  • • Compliance track record

Punjab Business Advantage

Punjab's strategic location, industrial infrastructure, and skilled workforce often make businesses attractive for resolution applicants, potentially leading to better recovery outcomes for creditors.

Liquidation: The Last Resort

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

Liquidation Waterfall

1
Insolvency resolution process costs
2
Liquidation costs
3
Employees' dues (24 months)
4
Financial creditors
5
Operational creditors
6
Government dues
7
Equity shareholders

Punjab-Specific Considerations

Punjab businesses face unique challenges and opportunities in CIRP proceedings, influenced by the state's industrial profile, regulatory environment, and economic factors.

Key Industries

  • • Agriculture & Food Processing
  • • Textiles & Garments
  • • Sports Goods Manufacturing
  • • Small Scale Industries
  • • Trading & Distribution

Local Factors

  • • Family-owned business structures
  • • Agricultural loan dependencies
  • • Cross-border trade implications
  • • State government policies
  • • Regional banking relationships

NCLT Chandigarh Bench

Punjab businesses typically fall under the jurisdiction of NCLT Chandigarh Bench, which has developed expertise in handling regional business patterns and challenges.

Address: NCLT Chandigarh, Sector 17-B, Chandigarh - 160017

Practical Tips for Punjab Businesses

For Creditors

  • Maintain proper documentation of debts
  • Monitor early warning signs of distress
  • Engage experienced insolvency lawyers
  • Participate actively in CoC meetings

For Corporate Debtors

  • Consider voluntary CIRP before forced initiation
  • Maintain transparent financial records
  • Cooperate fully with Resolution Professional
  • Explore pre-packaged insolvency options

Key Success Factors

1
Early Action

Address financial distress promptly

2
Expert Guidance

Engage qualified professionals

3
Stakeholder Cooperation

Maintain transparent communication

Conclusion

The Corporate Insolvency Resolution Process under NCLT represents a paradigm shift in India's approach to corporate distress resolution. For Punjab businesses, understanding CIRP is crucial for navigating financial challenges while protecting stakeholder interests.

Whether you're a creditor seeking recovery, a corporate debtor facing distress, or a potential resolution applicant, professional legal guidance is essential for successful CIRP navigation. The process, while complex, offers structured pathways for business revival and value maximization.

Need Expert CIRP Guidance?

Navigate CIRP proceedings with confidence. Our experienced team provides comprehensive legal support for all aspects of corporate insolvency resolution under NCLT.