“…Section 10A contains a non-obstante bar against filing an application under Sections 7, 9 or 10 in respect of a default arising on or after 25.03.2020, during the prescribed period extended up to 24.03.2021. The proviso makes the bar permanent by providing that “no application shall ever be filed” for initiation of CIRP in respect of such default. The Explanation clarifies that Section 10A does not apply to a default committed before 25.03.2020. Accordingly, determination of the precise date of default assumes decisive significance, as a default falling within the protected period attracts a permanent statutory bar.”