The National Company Law Appellate Tribunal (NCLAT), in an appeal filed by a Suspended Director of Sporta Technology (Corporate Debtor – CD) against the order initiating Corporate Insolvency Resolution Process (CIRP) of the CD passed by the National Company Law Tribunal, Mumbai (NCLT-M), has held that, since the application for initiating CIRP mentions the date of default as March, 2020, the same is hit by rigorous of Section 10A of the IBC, 2016. The NCLAT noting that since the entire claim falls within the time period as prescribed under section 10A of the IBC, 2016, has set aside the order passed by the NCLT-M.