Supreme Court of India

M/s Tata Steel Ltd. v. Varsha

Neutral citation
Bench Manoj Misra and Manmohan JJ.
Decided 17 July 2026

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

Before parting with the matter, this Court would like to observe that it is of the considered view that the present cases underscore the impact of the Code on small operational creditors such as MSMEs.

Judgment, page 28

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