https://www.scconline.com/blog/post/2018/11/22/pendency-of-case-under-section-138-and-441-ni-act-amounts-to-admission-debt-not-existence-of-dispute-under-ib-code-nclat/
NCLAT | Pendency of case under S. 138 and 141 NI Act amounts to admission debt, not existence of dispute under I&B Code