contended that he was the sub-contractor appointed by the Corporate Debtor for the work contract taken by it from HPCL. There was no dispute by the Corporate Debtor on the amounts claimed by the Operational Creditor till the time of filing the present Petition. To substantiate the contention the Operational Creditor has drawn the attention of the Bench to the fact that the invoices were raised by the Operational Creditor upon the Corporate Debtor were timely uploaded on the online portal of the Goods and Services Tax Network in the name of the Corporate Debtor respectively. Pursuant to which, the Corporate Debtor has claimed ‘ Input Tax Credit ’ for the said invoices, without raising any dispute on them, which shows that the amounts raised under the invoices are admitted as being due and payable to the Operational Creditor. The said fact has not been denied by the Corporate Debtor in its argument which annexed as Exhibit B Colly, Page 22 to 24, Rejoinder of the Operational Creditor. Furthermore , Operational Creditor vide e-mail dated 19th July 2021, informed the Corporate Debtor that its contract with the Corporate Debtor for providing shut down services at HPCL site is almost complete. The Operational Creditor in the said email highlighted the fact that the invoices issued to the Corporate Debtor for the work done by the Operational Creditor has not been released and the Operational Creditor has already spent amounts in procurement of materials/services and payment of personnel wages and salaries engaged for execution of the contract. The Operational Creditor once again requested the Corporate
