| Front | Who can initiate liquidation proceedings? |
| Back | Unpaid creditorsDirectorsShareholdersRegulators |
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| Front | Corporate Person includes |
| Back | CompanyLLPOthers with limited liabilityFinancial service provider not included (hence IBC not applicable to NBFCs) |
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| Front | Whether mere existence of dispute sufficient to dismiss application of operational creditor if no suit filed or pending with information utility? |
| Back | Yes, mere existence of dispute is required. No requirement of pending proceedings to dismiss application. |
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