Citron Infraprojects Limited, Through … vs Ifci Limited, Through Its Authorised … on 29 April, 2026

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    Bombay High Court

    Citron Infraprojects Limited, Through … vs Ifci Limited, Through Its Authorised … on 29 April, 2026

    Author: Manish Pitale

    Bench: Manish Pitale

    2026:BHC-OS:11039-DB
    
    
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                       IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                           ORDINARY ORIGINAL CIVIL JURISDICTION
    
                                 WRIT PETITION (L) NO. 14684 OF 2026
    
               M/s. Citron Infraprojects Limited,
               through its Director and Authorised Signatory
               Gopal Lohiya & Anr.                           ...                 Petitioners
                         Versus
               IFCI Limited, through its
               Authorised Officer & Ors.                              ...        Respondents
                                             ******
               Mr. Yohaan Limathwalla a/w Ms. Ravleen Sabharwal (through
               V.C.), Ms. Aarushi Yadav (through V.C.), Mr. Prakash Tandon
               (through V.C.) and Ms. Yashi Bhatt i/by R. S. Justicia Law
               Chambers for the Petitioners.
               Mr. Charles De Souza a/w Mr. Nikhil Rajani i/by M/s. V.
               Deshpande and Co. for Respondent No.1.
                                             ******
                                      CORAM : MANISH PITALE AND
                                                 SHREERAM V. SHIRSAT, JJ.
    

    DATE : 29th APRIL 2026

    Order (Per Justice Manish Pitale) :

    SPONSORED

    . The subject matter of challenge in this writ petition is an
    order passed by the Debts Recovery Tribunal-II, Mumbai (DRT),
    whereby interlocutory application bearing IA No. 981 of 2026 has
    been rejected. The said application was filed in pending
    Securitisation Application No. 487 of 2025. By the said
    interlocutory application, the petitioner No.1 had prayed for stay
    of taking over of possession of a property (secured asset) at the
    instance of respondent No.1 (secured creditor), in pursuance of

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    steps taken under the Securitisation and Reconstruction of
    Financial Assets and Enforcement of Security Interest Act, 2002

    (Securitisation Act).

    2. The petitioners have filed this petition directly, without
    taking recourse to the alternative remedy of filing an appeal before
    the Debts Recovery Appellate Tribunal (DRAT) on the ground that
    respondent No.1 (secured creditor) could not have taken recourse
    to the provisions of the Securitisation Act, due to Section 31(j)
    thereof and that the DRT failed to appreciate that the entire action
    of respondent No.1 was rendered without jurisdiction.

    3. Considering the rival stands taken before this Court, detailed
    reference to facts is not necessary, other than stating that the
    respondent No.1, upon defaults committed by the petitioner No.1
    in repayment of credit facilities, was constrained to issue notice
    dated 30.09.2021 under Section 13(2) of the Securitisation Act.
    Thereafter, when the petitioner No.1 failed to discharge its
    liability in full within the period specified in the notice under
    Section 13(2) of the Securitisation Act, respondent No.1 was
    constrained to take action under Section 13(4) thereof and took
    symbolic possession of the secured asset. The matter proceeded to
    the Magistrate under Section 14 of the Securitisation Act, who
    passed an order dated 18.08.2025 for taking physical possession
    of the secured asset.

    4. At this stage, on 24.09.2025, the petitioner No.1 filed the
    said securitisation application and when the order passed by the

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    Magistrate under Section 14 of the Securitisation Act was on the
    verge of being executed, the said IA No. 981 of 2026 was filed in
    the pending securitisation application.

    5. The petitioner No.1 contended that interim stay was
    necessary as the respondent No.1 could not have taken recourse to
    the provisions of the Securitisation Act. Firstly, on the ground that
    registration of the security interest of respondent No.1 in the
    Central Registry of Securitisation Asset Reconstruction and
    Security Interest of India (CERSAI) was obtained after the action
    under the Securitisation Act had been undertaken. Secondly, it was
    contended that even though at the time of issuance of notice under
    Section 13(2) of the Securitisation Act, the amount due was more
    than 20% of the principal amount and interest thereon, in the
    light of payments made by the petitioner No.1 after initiation of
    action under Section 13(2) of the Securitisation Act, the amount
    due had clearly gone below 20% and therefore, further action
    under the Securitisation Act was not sustainable.

    6. The DRT rejected both the grounds and on that basis,
    rejected the interlocutory application by the impugned order.

    7. Mr. Yohaan Limathwalla, the learned counsel appearing for
    the petitioners submitted that the DRT failed to appreciate the
    admitted facts on record and wrongly rejected the interlocutory
    application for stay filed on behalf of the petitioners. It was
    submitted that recourse to the provisions of the Securitisation Act
    was no longer available to the respondent No.1 by operation of

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    Section 31(j) of the Securitisation Act and therefore, on this short
    ground, the impugned order deserves to be set aside.

    8. On the first ground pertaining to CERSAI registration, it
    was claimed that although the notice under Section 13(2) was
    issued on 30.09.2021, the CERSAI registration was dated
    30.10.2025. The same was obtained after the securitisation
    application was filed by the petitioner No.1 before the DRT,
    thereby demonstrating that in the light of the amended provisions
    of the Securitisation Act, particularly Section 26D thereof, the
    respondent No.1 could not have proceeded against the petitioners.
    Reliance was placed on full Bench judgment of this Court in the
    case of Jalgaon Janta Sahakari Bank Ltd. & Anr. vs. Joint
    Commissioner of Sales Tax and Anr.
    , 2022 SCC OnLine Bom
    1767.

    9. On the second ground, it was submitted that during the
    pendency of the action initiated on 30.09.2021 by the respondent
    No.1, while issuing notice under Section 13(2) of the
    Securitisation Act, and till the Magistrate passed the order under
    Section 14 thereof, the petitioner No.1 had paid about Rs.4.74
    crores to the respondent No.1, as a consequence of which the
    amount due had fallen below the threshold of 20% indicated in
    Section 31(j) of the Securitisation Act. It was submitted that the
    moment this happened, the respondent No.1 was no longer
    entitled to continue its action under the provisions of the
    Securitisation Act, which the DRT failed to appreciate. In support

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    of the said contention, reliance was placed on judgment of the
    Punjab and Haryana High Court in the case of Renu Gupta & Anr.
    vs. Debt Recovery Tribunal-II, Chandigarh & Ors.
    , 2013 SCC
    OnLine P&H 11038 and judgment of Madras High Court in the
    case of Ensquare Engineering India (P) Ltd. vs. Authorised Officer,
    Union Bank of India
    , 2017 SCC OnLine Mad 37788.

    10. On the other hand, Mr. Charles De Souza, learned counsel
    appearing for respondent No.1 (secured creditor) submitted that
    there was no substance in both the grounds raised on behalf of the
    petitioners and that the impugned order passed by the DRT was
    clearly justified. As regards CERSAI registration, it was submitted
    that although there could be no quarrel with the proposition of
    law relied upon by the petitioners, on facts, the contention of the
    petitioners is not sustainable. It was submitted that the CERSAI
    registration report annexed to the petition itself records that such
    registration dated back to 01.03.2016 and that it was merely
    downloaded on 30.10.2025, which the petitioners mistook as the
    date of registration. On this ground, it was submitted that the first
    contention raised on behalf of the petitioners deserves no
    consideration.

    11. As regards the second ground, it was submitted that the
    interpretation sought to be foisted on behalf of the petitioners on
    Section 31(j) of the Securitisation Act, was in the teeth of the
    scheme of the said statute. Attention of this Court was invited to
    Section 13(4) of the Securitisation Act, which specifically uses the

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    words ‘borrower fails to discharge his liability in full’. It was
    submitted that the situations indicated in Section 31 of the
    Securitisation Act, where the provisions of the said statute would
    not apply, are to be examined at the threshold, when recourse is
    taken to the Securitisation Act and not after the process has been
    triggered. Reliance was placed on judgment of Andhra Pradesh
    High Court in the case of Azam Foods Products Pvt. Ltd. vs. Debt
    Recovery Appellate Tribunal & Ors., 2010 SCC OnLine AP 399.
    On this basis, it was submitted that the writ petition deserved to
    be dismissed.

    12. Having heard the learned counsel for the rival parties, we
    find that two specific grounds have been raised on behalf of the
    petitioners in order to claim that the impugned order, rejecting
    their interlocutory application for stay, deserves to be set aside.

    13. We find on a perusal of the documents on record that the
    first ground pertaining to CERSAI registration is unsustainable on
    the face of the record. A perusal of the CERSAI registration report
    annexed to the petition itself shows that the respondent No.1
    obtained registration of its security interest in the present case on
    01.03.2016. The report specifically records that the security
    interest was created in the respondent No.1 on 04.02.2016 and
    that it was registered with the CERSAI Registry on 01.03.2016.
    The date 30.10.2025 pertains only to the date of downloading of
    the report. The petitioners have mistakenly proceeded on the basis
    that the date of downloading of the report is the date of

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    registration, leading to the erroneous submissions made before the
    DRT and this Court.

    14. Once this aspect becomes clear on facts, applying Section
    26D
    of the Securitisation Act and the law laid down by the full
    Bench of this Court in the case of Jalgaon Janta Sahakari Bank
    Ltd. & Anr. vs. Joint Commissioner of Sales Tax and Anr.
    (supra),
    since the petitioner No.1 has CERSAI registration dating back to
    01.03.2016, there is no impediment in the respondent No.1
    proceeding to take action under the provisions of the
    Securitisation Act. Hence, the first ground raised on behalf of the
    petitioners is rejected.

    15. As regards the second ground, it would be necessary to refer
    to Section 31 of the Securitisation Act, which reads as follows :

    “31. Provisions of this Act not to apply in certain cases.–
    The provisions of this Act shall not apply to–

    (a) a lien on any goods, money or security given by or
    under the Indian Contract Act, 1872 (9 of 1872) or the Sale
    of Goods Act, 1930
    (3 of 1930) or any other law for the time
    being in force;

    (b) a pledge of movables within the meaning of section 172
    of the Indian Contract Act, 1872 (9 of 1872);

    (c) creation of any security in any aircraft as defined in
    clause (1) of section 2 of the Aircraft Act, 1934 (24 of 1934);

    (d) creation of security interest in any vessel as defined in
    clause (55) of section 3 of the Merchant Shipping Act, 1958
    (44 of 1958);

              (e)     ********
              (f)     any rights of unpaid seller under section 47 of the Sale
    
    
    
    
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              of Goods Act, 1930 (3 of 1930);
    

    (g) any properties not liable to attachment (excluding the
    properties specifically charged with the debt recoverable
    under this Act) or sale under the first proviso to sub-section
    (1) of section 60 of the Code of Civil Procedure, 1908 (5 of
    1908);

    (h) any security interest for securing repayment of any
    financial asset not exceeding one lakh rupees;

    (i) any security interest created in agricultural land;

    (j) any case in which the amount due is less than twenty
    per cent. of the principal amount and interest thereon.”

    16. The aforesaid provision is found in the chapter pertaining to
    miscellaneous provisions. A proper reading of Section 31(j) of
    Securitisation Act makes it clear that the moment the amount due
    exceeds 20% of the principal amount and interest thereon, the
    secured creditor like the respondent No.1 herein, is well within its
    rights to take recourse to the provisions of the Securitisation Act.
    Section 13 pertains to enforcement of security interest. Once the
    threshold of Section 31(j) is crossed, a secured creditor is entitled
    to enforce the security interest. Section 13(4) of the Securitisation
    Act specifically provides for the measures that can be undertaken
    by the secured creditor, which include taking possession of the
    secured assets, taking over the management of the business of the
    borrower, appointing any person to manage the secured assets, the
    possession of which is taken over and even to issue notice to any
    person who has acquired any of the secured assets from the
    borrower, to pay the secured creditor, so much of the money as is
    sufficient to pay the secured debt. It is crucial to note that Section

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    13(4) of the Securitisation Act provides that if the borrower fails
    to discharge his liability ‘in full’ within the period specified in the
    notice issued under sub-section (2) of Section 13, the secured
    creditor is entitled to take recourse to the aforementioned
    measures.

    17. Thus, it is abundantly clear that in order to avoid the
    measures which the secured creditor is entitled to undertake under
    sub-section (4) of Section 13 of the Securitisation Act, the
    borrower has to discharge its liability ‘in full’ within the period
    specified in sub-section (2) of Section 13 of the Securitisation Act.
    It is therefore only logical to conclude that any part payment by
    the borrower would not save it from the measures which the
    secured creditor is entitled to undertake under Section 13(4) of
    the Securitisation Act.

    18. The aforesaid provision makes it clear that once the
    threshold indicated in Section 31(j) of the Securitisation Act is
    satisfied i.e. the amount due exceeds 20% of the principal amount
    and interest thereon and the secured creditor initiates the
    proceedings by issuing notice under Section 13(2) of the
    Securitisation Act, to avoid precipitate action under Section 13(4)
    thereof, the borrower has to discharge its liability ‘in full’. In other
    words, part repayments made after triggering of the action under
    Section 13(2) of the Securitisation Act, whereby the amount due
    may dip below 20% of the principal amount and interest thereon,
    would not halt the process and in any case, it cannot disentitle the

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    secured creditor from continuing the action under the provisions
    of the Securitisation Act. We find substance in the contention
    raised on behalf of the respondent No.1 (secured creditor) that
    Section 31 of the Securitisation Act indicating as to cases where
    provisions of the said statute will not apply concerns situations
    only at the threshold and once they are satisfied at the threshold,
    midstream during the action being pursued by the secured
    creditor, it cannot be disentitled merely because some payments
    are made by the borrowers that may even dip the amount due
    below 20% of the principal amount and interest thereon.

    19. The said interpretation is in line with the objects and reasons
    for which the Securitisation Act was enacted. The Narasimham
    Committee and the Andhyarujina Committee were constituted by
    the Central Government for the purpose of examining banking
    sector reforms considering the need for changes in the legal system
    in respect of the slow pace of defaulting loans and the mounting
    levels of non-performing assets of banks and financial institutions.
    It was found that the existing framework requiring banks and
    financial institutions to institute recovery proceedings was not
    sufficient and that it was necessary to facilitate securitisation of
    financial assets of banks and financial institutions. This was
    necessary in the context of the global position and the necessity of
    providing a legal framework to keep pace with the changing
    commercial practices and financial sector reforms. It would be
    against the purpose of the enactment of the Securitisation Act to

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    hold that upon some payments made after notice under Section
    13(2)
    thereof, that may dip the amount due below 20% of the
    principal amount and interest thereon, the secured creditor would
    be relegated to the old existing cumbersome framework of
    recovery of dues.

    20. Considering the said objects and reasons for which the
    Securitisation Act was enacted, it would be inappropriate to accept
    the contention raised on behalf of the petitioners that the amounts
    repaid after action under the Securitisation Act was initiated by the
    respondent No.1 must be taken into consideration to hold that the
    respondent No.1 (secured creditor) was no longer entitled to
    continue its action under the said statute.

    21. We find that the Andhra Pradesh High Court in the case of
    Azam Foods Products Pvt. Ltd. vs. Debt Recovery Appellate
    Tribunal & Ors. (supra) correctly interpreted the provisions of the
    Securitisation Act to reject an identical contention raised before it
    on behalf of a borrower. The relevant portion of the said judgment
    reads as follows :

    “30. Sub-section (2) of Section 13 enables the secured
    creditor to enforce the security interest where any borrower
    who is under a liability to a secured creditor under a security
    agreement defaults in repayment of a secured debt or any
    instalment thereof and his account in respect of such debt if
    classified by the secured creditor as non-performing asset, to
    require the borrower by a notice in writing to discharge in full
    his liability to the secured creditor within sixty (60) days from
    the date of notice; and where the borrower fails to discharge
    in full such liability, the secured creditor is entitled to exercise
    all or any of the rights under sub-section (4).

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    31. Sub-section (4) of Section 13 enacts that where the
    borrower fails to discharge his liability in full within the
    period specified in sub-section (2), the secured creditor may
    inter alia take possession of the secured assets of the borrower
    including the right to transfer by way of lease, assignment or
    sale for realizing the secured asset.

    32. Since the classes of cases/circumstances enumerated in
    Section 31 are excluded from the definition of security
    interest, defined in Section 2(zf), it follows that the matrix of
    enforcement provisions is inapplicable to the excluded classes
    of cases specified in Section 31. On a true and fair
    construction of the provisions of Section 13, the inference is
    compelling that where enforcement provisions of Section 13
    are validly initiated, the secured creditor is entitled to pursue
    the enforcement provisions to the logical conclusion by taking
    recourse to one or more of the measures enumerated in sub-
    section (4) of Section 13 to recover the secured debt, in full.

    33. Sub-section (8) of Section 13 provides that if the dues
    of the secured creditor together with all costs, charges and
    expenses incurred by him are tendered to the secured creditor
    at any time before the date fixed for sale or transfer, the
    secured asset shall not be sold or transferred by the secured
    creditor, and no further steps shall be taken by him for
    transfer or sale of that secured asset. This provision
    considered in the context of the other provisions of Section
    13
    (referred to above), signals the legislative intent that the
    sale or transfer of the secured asset by the secured creditor is
    prohibited only where its dues (the liability in full – vide sub-
    sections (2) and (4) of Section 13) together with all costs,
    charges and expenses incurred are tendered at any time before
    the date fixed for the sale or transfer of the secured asset. If
    there is no tender of the whole of the liability, the sale or
    transfer of the secured asset may proceed.

    34. On a true and fair construction of the relevant
    provisions of the Act (adverted to above), the provisions of
    Section 31 enumerate the classes of cases and circumstances
    on fulfilment of which an interest which would otherwise be a
    security interest is not so; and in such circumstance no
    proceedings under the Act may be initiated. If proceedings
    under the Act are validly initiated including on due

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    consideration of the provisions of Section 31, the
    enforcement provisions of the Act, including as set out in sub-
    section (4) of Section 13 would not thereafter become
    inoperative. In the context of Section 31(j) therefore, any
    payment made by a borrower to a secured creditor after
    issuance of the notice under Section 13(2) would not affect or
    invalidate pursuit of the remedies available to a secured
    creditor under sub-section (4), even where on giving credit to
    such subsequent payments made, the amount due would fall
    below 20% of the principal amount and interest thereon. On
    this analysis, the provisions of Section 31(j) and in particular
    clause (j) thereof are threshold conditions for valid initiation
    of processes under the Act for enforcement of the security
    interest.”

    22. On the other hand, we are unable to agree with the view
    adopted by the Punjab and Haryana High Court in the case of
    Renu Gupta & Anr. vs. Debt Recovery Tribunal-II, Chandigarh &
    Ors.
    (supra). It is to be noted that in the said judgment, the Punjab
    and Haryana High Court did not refer to the crucial words ‘in
    case the borrower fails to discharge his liability in full’ in Section
    13(4)
    of the Securitisation Act. The overall scheme of the
    Securitisation Act was also not discussed in the said judgment and
    therefore, we are unable to agree with the said view.

    23. A perusal of the judgment of Madras High Court in the case
    of Ensquare Engineering India (P) Ltd. vs. Authorised Officer,
    Union Bank of India
    (supra) shows that the petitioners cannot rely
    upon the same. A perusal of the said judgment shows that in the
    said case, the bank conceded that the outstanding amount was less
    than 20% of the principal amount and interest thereon and
    therefore, recourse could not have been taken to the provisions of

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    the Securitisation Act.

    24. In the present case, the learned counsel for the petitioners
    fairly conceded that on the date the notice under Section 13(2) of
    the Securitisation Act was issued i.e. 30.09.2021, the amount due
    was more than 20% of the principal amount and interest thereon.
    The moment this is conceded, the initiation of action under the
    Securitisation Act on the part of respondent No.1 cannot be found
    fault with. As found hereinabove, once the action is triggered,
    unless the borrower/defaulter discharges the liability ‘in full’, the
    secured creditor like the respondent No.1 herein is entitled to
    continue pursuing action under the provisions of the Securitisation
    Act
    . Therefore, we find no substance even in the second ground
    raised on behalf of the petitioners. There is no question of lack of
    jurisdiction or authority with the respondent No.1 in the facts and
    circumstances of the present case, to continue to pursue action
    under the Securitisation Act. In any case, we find that no prejudice
    is caused to the petitioners as they are entitled to approach the
    DRT in the pending securitisation application, at each stage of the
    actions being undertaken by the respondent No.1 in enforcing its
    security interest. Therefore, we find no substance in the present
    writ petition and it deserves to be dismissed.

    25. Accordingly, the writ petition is dismissed. Pending
    applications, if any, stand disposed of.

    (SHREERAM V. SHIRSAT, J.) (MANISH PITALE, J.)

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