JUDGMENT

Prathiba M. Singh, J.

1. This hearing has been done through hybrid mode.

2. These are three writ petitions seeking quashing of respective demand cum Show Cause Notices and the consequential impugned orders. The details of the same are tabulated as under:

3. The background giving rise to these petitions is that the Petitioner was involved in the construction industry and owing to certain financial difficulties which it faced, it underwent insolvency proceedings before the National Company Law Tribunal, New Delhi (hereinafter, ‘NCLT’).

4. The Union Bank of India, as a financial creditor, had filed an application being CP(IB) No. 190(PB)/2017 under Section 7 of the Insolvency and Bankruptcy Code, 2016 (hereinafter, ‘IBC’) in June, 2017.

5. As per Section 16 of the IBC, initially, an Interim Resolution Professional (hereinafter, ‘IRP’) was appointed. Claims were thereafter