JUDGMENT

1. Learned counsel relies on the interim order passed by this Court in SBCWP No.8186/2021 Navratan Fashions and Agencies Pvt. Ltd. v. Au Small Finance Bank Ltd & Anr. which reads as under:-

"Learned counsel for the petitioner submits that the petitioner is one of the Directors of Pushpgiri Infrastructure Pvt. Ltd. and submits that the account was declared NPA during Covid-19. Learned counsel relies on the interim order passed by this Court in S.B.CWP NO.4579/2021: Sunrise Naturopathy and Health Resort Pvt. Ltd. v. State of Rajasthan wherein this Court noticed as under:-

"Learned counsel for the petitioners submits that the Supreme Court in Small Scale Industrial Manufactures Association v. Union of India (UOI) & Ors., Writ Petition No.476/2020 along with connected matters, decided vide order dated 23.03.2021 has vacated the interim relief granted earlier not to declare the accounts of borrowers as NPA. While deciding the case on 23.03.2021, learned counsel submits that earlier in Gajendra Sharma v. Union of India & Anr., the Supreme Court vide its order dated 03.09.2020 directed that the accounts which were not declared NPA till 31.08.2020 shall not be declared NPA till furth