The National Company Law Appellate Tribunal (NCLAT) has upheld an order of the National Company Law Tribunal (NCLT) dismissing an insolvency petition filed against an EPC contractor. Background: The petition was filed under Section 9 of the Insolvency and Bankruptcy Code, 2016, by an operational creditor seeking to initiate corporate insolvency resolution process against the EPC contractor. Parties: The appellant was an operational creditor who had supplied goods to the EPC contractor, while the respondent was the EPC contractor itself. Legal issues: The key issue before the NCLAT was whether the operational creditor had fulfilled the requirements under Section 9 of the Insolvency and Bankruptcy Code, 2016, to initiate the insolvency process. Court observations: The NCLAT observed that the operational creditor had failed to provide sufficient evidence to prove that the EPC contractor had committed a default in payment of dues. Significance: The order highlights the importance of providing sufficient evidence to prove default in payment of dues to initiate insolvency proceedings under the Insolvency and Bankruptcy Code, 2016.