9.1 The applicant company entered into a contractual arrangement with the corporate debtor through a supply agreement dated 15.09.2016, wherein it was agreed that the applicant company would supply goods/materials such as mobile devices, computer tablets, computer keyboards, and other allied accessories to the corporate debtor. (Annexure A- 2 of the application) As on May 2019, the corporate debtor had an outstanding debt of Rs.91,41,50,663.98/- along with interest to the applicant and, therefore, charge dated 25.05.2018 (Charge Identification Number: 100241231) who was created with the registrar of companies, Chandigarh, Ministry of corporate affairs. Thereafter, a company petition was filed by M/s Haiko Logistics India Private Limited under section 9 of the Insolvency and Bankruptcy Code, 2016, against the corporate debtor, and this Hon’ble Tribunal admitted the said petition vide order dated 13.11.2019 and appointed Mr. Arvind Kumar as the interim resolution professional. The respondent-RP published a public announcement in Form-A, and subsequently, on 26.11.2019, the applicant company submitted its claim to the RP as a financial creditor in Form-C for an amount of Rs.91,41,50,663.98/- (Annexure A-6 and Annexure A-7 of the application). The respondent RP through his email dated 02.12.2019, stated that the claim is not covered under the definition of ‘financial debt’ and the same cannot be accepted as a financial creditor and opined that the applicant company should apply under the capital of operational creditor. Thereby, the applicant company