JUDGMENT

Sabyasachi Bhattacharyya, J. - The petitioner acquired the respondent no.3 as a going concern in a liquidation sale under the Insolvency and Bankruptcy Code, 2016 (IBC).

The respondent no.1-Electricity Distribution Company, being an operational creditor, filed its claim with the Resolution Professional as well as the Liquidator and a portion of the claim was admitted. However, when the petitioner, being the auction purchaser of the corporate debtor, applied for new electricity connection, the same was refused by the respondent no.1-Distribution Licensee, demanding past outstanding dues against respondent no.3.

2. In such context, the petitioner refers to certain dates.

3. On October 22, 2019, the respondent no.3 was admitted under Corporate Insolvency Process (CIRP) vide an order of the NCLT, Kolkata Bench.

4. On January 5, 2021, on the failure of a resolution plan to materialize, the NCLT passed an order admitting the respondent no.3-Company into liquidation. The claim of respondent no.1 in respect of dues was admitted by the Resolution Professional during the CIRP on June 23, 2020 as well as by the Liquidator, at the stage of liquidation, on January 3, 2022.

5. Vide order date