Promila Taneja vs Surendri Design Pvt. Ltd on 10 November, 2020
13. It is clear that words and expressions used in IBC which have not been
defined but which have been defined in the Acts mentioned above can be directly
imported. However, the Consumer Protection Act, 2019 and Central Goods and
Services Tax Act, 2017 do not appear to have been covered under the Section 3
(37) and thus definition of "Service" and "Activities" to be treated as supply of
service cannot simply be lifted and applied in IBC. Learned Counsel for parties
in Anup Shushil Dubey Vs. National Agriculture Co-operative Marketing Federation
of India Limited & Ors do not appear to have brought this to Notice of Bench. For
such reasons, with all due respect, we find that we are unable to have a second
look at the opinion we arrived at in the Judgment in the matter of "Mr. M.
Ravindranath Reddy Versus Mr G. Kishan & Ors."