IN THE NATIONAL COMPANY LAW TRIBUNAL KOLKATA BENCH-II KOLKATA Date of Order:27.02.2026 In the Matter of:

Cross Marketing, a partnership firm, having its registered office at 161/1, Mahatma Gandhi Road, Room No.83A, 3d Floor, Kolkata - 700007. Applicant/Operational Creditor Versus Bridge & Roof Company(India) Ltd.

A company within the meaning of Companies Act, 2013, having its Registered office at 2/1, Russel Street, Park Street Area, Kolkata-700 071.

Respondent/Corporate Debtor Coram: Labh Singh Hon’ble Member(Judicial) Rekha Kantial Shah Hon’ble Member(Technical)

Present:

ORDER Labh Singh Member(Judicial)

1. The instant application has been filed under Section 9 of the IBC Code 2016 by the applicant partnership firm, claiming itself to be operational creditor, seeking initiation of CIRP against the Respondent company/Corporate Debtor, M/s Bride & Roof Company(India) Limited (hereinafter to be referred as “Corporate Debtor”), for the alleged default of Rs. 1,40,36,218.71/-(Rupees One Crore Forty Lakh Thirty Six Thousands Two Hundred Eighteen and Paisa Seventy One Only) outstanding as on 31.03.2024 on account of supply of welding electrodes and executed fabrication and painting works to t