JUDGMENT

ASHOK BHUSHAN, J.

1.These two appeals have been filed against the same order dated 27.08.2025 passed by the adjudicating authority (National Company Law Tribunal, Kolkata Bench, Kolkata) allowing the I.A. No. 1374/KB/2025 under Section 12A of the Insolvency & Bankruptcy Code, 2016 (for short the “Code” or the “IBC”) in C.P. (IB) No.1374/KB/2025. The adjudicating authority by the impugned order allowed the I.A. filed by the Interim Resolution Professional (“IRP”) and dismissed as withdrawn the Section 9 application filed by the operational creditor. Aggrieved by the order, these two appeals have been filed.

2. Brief facts of the case necessary to be noticed for deciding these two appeals are:

i. The West Bengal Agro Textile Corporation Limited, the corporate debtor 100% Government of West Bengal owned entity used to take supplies from vendors. An application under Section 9 was filed against the corporate debtor by operational creditor Jitendra Jain, on which C.P. (IB) No.207/KB/2023 was registered. Application was filed alleging default of non-payment of invoices claiming an amount of Rs. 1,19,36,635/-.

ii. Appellant also claimed to have filed Section 9 application C.P. (IB) No