32aaccountantactamendmentsamendsanalysisapplicationapprovalaugustbankbankruptcyblockcasecaseschaincharteredcirpcoccodecommercialcompaniesconcerncorporatecourtcovidcreditorscriticaldebtdebtorduesestatefinancialframeworkfuturegoinggroupguarantorsguptagurjaribbiibcindiaindianindustriesinherentinsolvencyispatlawlegalliabilitylimitationlimitedliquidationltdmoratoriummrmsnclatoverviewpackspersonalplanpositionpowersprepriorityprocesspvtrealregulationsresolutionrulingsalesbischemessectionsectorslumpstartstatusstressstudysupremetechnologytreatmentverdictvisvoluntarywisdom