Case of Mani Gupta vs HDFC Bank Ltd, NCLAT Delhi Judgement Dated 4th August 2025. The appellate tribunal held that application under section 7 (Initiation of corporate insolvency resolution process by financial creditor) of the Insolvency and Bankruptcy Code is duly admissible since default occurred subsequent to section 10A (Suspension of initiation of corporate insolvency resolution process) period. Accordingly, order upheld and appeal dismissed.