• Before IBC, multiple overlapping laws existed (Company Law Boards, DRT, SARFAESI, SICA).
  • IBC consolidated and amended these laws.
  • The text states that IBC makes it easier to wind up a failing business and recover debts.
  • It does not explicitly detail the interaction between IBC and SARFAESI Act.
  • However, the 2017 amendments to the Banking Regulation Act authorized RBI to direct insolvency process under IBC.
  • This implies IBC is now the primary framework for comprehensive resolution.

The IBC process flowchart Default on Repayment -> Insolvency Resolution initiated by Creditor or Debtor -> Acceptance of insolvency application by NCLT -> NCLT appoints Insolvency Professionals -> Constitution of Committee of Creditors (CoC) -> Resolution Plan submitted by Resolution Professionals to CoC ->

  • Resolution (If approved by 66% vote by value of CoC)
  • Liquidation (If Resolution Plan is not approved by CoC)