M/S. Irine Agro Spices vs The Board Of Directors Of Axis Bank Ltd on 10 July, 2026

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    Kerala High Court

    M/S. Irine Agro Spices vs The Board Of Directors Of Axis Bank Ltd on 10 July, 2026

    WA.1192/2026
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                     IN THE HIGH COURT OF KERALA AT ERNAKULAM
    
                                      PRESENT
    
                 THE HONOURABLE THE CHIEF JUSTICE MR. SOUMEN SEN
    
                                         &
    
                   THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
    
               FRIDAY, THE 10TH DAY OF JULY 2026 / 19TH ASHADHA, 1948
    
                                WA NO. 1192 OF 2026
             [AGAINST THE JUDGMENT DATED 19.03.2026 IN WP(C) NO.46397 OF 2025
                             OF HIGH COURT OF KERALA]
    
    APPELLANTS/PETITIONERS:
    
         1       M/S. IRINE AGRO SPICES,
                 REPRESENTED BY ITS PROPRIETOR, XII/354,
                 KAIPATTOOR, KALADY P.O., ERNAKULAM, PIN - 683574.
    
    
         2       V.A. ROJO, AGED 49 YEARS,
                 S/O. VALLOORAN ANTONY, VALLOORAN HOUSE,
                 KAIPATTOOR, KALADY P.O., ERNAKULAM, PIN - 683574.
    
    
                 BY ADVS. SRI. MATHEWS J. NEDUMPARA,
                          SMT. MARIA NEDUMPARA
                          SRI. SHAMEEM FAYIZ V.P.
                          SRI. ROY PALLIKOODAM
    
    
    RESPONDENTS/RESPONDENTS:
    
         1       THE BOARD OF DIRECTORS OF AXIS BANK LTD.,
                 REPRESENTED BY ITS MANAGING DIRECTOR 'TRISHUL',
                 3RD FLOOR, OPP. SAMARTHESWAR TEMPLE, NEAR LAW GARDEN,
                 ELLISBRIDGE, AHMEDABAD, PIN - 380006.
    
    
         2       AXIS BANK LTD., REPRESENTED BY ITS MANAGING DIRECTOR,
                 'TRISHUL', 3RD FLOOR, OPP. SAMARTHESWAR TEMPLE,
                 NEAR LAW GARDEN, ELLISBRIDGE, AHMEDABAD, PIN - 380006.
    
    
         3       AUTHORISED OFFICER, AXIS BANK LTD.,
                 ASC/CPC BRANCH, 5TH FLOOR, CHICAGO PLAZA,
                 RAJAJI ROAD, ERNAKULAM, PIN - 682035.
     WA.1192/2026
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       *4    [THE BOARD OF DIRECTORS OF BANK OF MAHARASHTRA,
             REPRESENTED BY ITS MANAGING DIRECTOR, LOKMANGAL, 1501,
             SHIVAJI NAGAR, PUNE, MAHARASHTRA, PIN - 411005.
    
    
        5    BANK OF MAHARASHTRA,
             REPRESENTED BY ITS MANAGING DIRECTOR, LOKMANGAL,
             1501, SHIVAJI NAGAR, PUNE, MAHARASHTRA, PIN - 411005.
    
    
        6    AUTHORISED OFFICER,
             BANK OF MAHARASHTRA, ZONAL OFFICE-ERNAKULAM,
             IIND FLOOR, G.K. ARCADE, PALARIVATTOM BYPASS JN.,
             VENNALA P.O., ERNAKULAM, PIN - 682028.]
    
             * RESPONDENT NOS.4 TO 6 ARE DELETED FROM THE
             PARTY ARRAY AS PER THE ORDER DATED 08-07-2026 IN IA 1/2026 IN
             WA 1192/26.
        7    THE BOARD OF DIRECTORS OF THE KARUR VYSYA BANK LTD.,
             REPRESENTED BY ITS MANAGING DIRECTOR, NO. 20,
             ERODE ROAD, VADIVEL NAGAR, L.N.S., KARUR,
             TAMIL NADU, PIN - 639002.
    
    
        8    KARUR VYSYA BANK LTD.,
             REPRESENTED BY ITS MANAGING DIRECTOR, NO. 20,
             ERODE ROAD, VADIVEL NAGAR, L.N.S., KARUR,
             TAMIL NADU, PIN - 639002.
    
    
        9    AUTHORISED OFFICER,
             KARUR VYSYA BANK LTD., 40/1045C, 1ST FLOOR,
             AMRITHA TOWERS, OPP. MAHARAJA'S COLLEGE GROUND,
             M.G. ROAD, ERNAKULAM, KERALA, PIN - 682011.
    
    
       10    MINISTRY OF MICRO SMALL AND MEDIUM ENTERPRISES,
             REPRESENTED BY ITS SECRETARY, UDYOG BHAWAN,
             RAFI MARG, NEW DELHI, DELHI, PIN - 110001.
    
    
       11    UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
             DEPARTMENT OF FINANCIAL SERVICES, MINISTRY OF FINANCE,
             3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG,
             NEW DELHI, PIN - 110001.
    
    
       12    GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE,
             ERNAKULAM, KAKKANAD, PIN - 682030.
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        13     CHAIRMAN, MICRO AND SMALL ENTERPRISE FACILITATION
               COUNCIL (MSEFC), DIRECTORATE OF INDUSTRIES COMMERCE,
               VIKAS BHAVAN P.O., THIRUVANANTHAPURAM, KERALA,
               PIN - 695033.
    
    
        14     CHAIRMAN, STATE LEVEL INTER-INSTITUTIONAL COMMITTEE
               REGIONAL OFFICE, RESERVE BANK OF INDIA, BAKERY JUNCTION,
               P.B. NO. 6507, THIRUVANANTHAPURAM, PIN - 695033.
    
    
        15     STATE OF KERALA, REPRESENTED BY ITS CHIEF
               SECRETARY, GOVERNMENT SECRETARIAT,
               THIRUVANANTHAPURAM, PIN - 695001.
    
    
        16     RESERVE BANK OF INDIA, REPRESENTED BY ITS GOVERNOR,
               NEW CENTRAL OFFICE BUILDING, SHAHID BHAGAT SINGH ROAD,
               FORT, MUMBAI, MAHARASHTRA, PIN - 400001.
    
    
        17     ANIL DHIRAJLAL AMBANI. SEA WIND, CUFF PARADE,
               MUMBAI, MAHARASHTRA, PIN - 400005.
    
    
        18     MUKESH DHIRAJLAL AMABANI, ANTILLA, ALTAMOUNT ROAD,
               CUMBALLA HILL, MUMBAI, MAHARASHTRA, PIN - 400036.
    
    
        19     THE ATTORNEY GENERAL OF INDIA.
               OFFICE OF ATTORNEY GENERAL OF INDIA,
               SUPREME COURT OF INDIA, TILAK MARG,
               NEW DELHI, PIN - 400001.
    
    
        20     THE CHAIRMAN, STATE BANK OF INDIA, STATE BANK BHAWAN,
               NARIMAN POINT, MUMBAI, PIN - 400021.
    
    
               BY ADVS. SRI. P. PAULOCHAN ANTONY
                        SRI. T. A. PRAKASH
                        SMT. ANNTREESA ANIL
                        SRI. MILLU DANDAPANI
    
         THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 08.07.2026, THE
    COURT ON 10.07.2026 DELIVERED THE FOLLOWING:
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                            SOUMEN SEN, C.J.
                                        &
                         SYAM KUMAR V. M., J.
                   ---------------------------------------------
                          W.A. No.1192 of 2026
                  ----------------------------------------------
                Dated this the 10th day of July, 2026
    
                             JUDGMENT
    

    Soumen Sen, C.J.

    1. The appeal arises out of a judgment passed by the learned

    SPONSORED

    Single Judge, dismissing the writ petition filed by the

    appellants/writ petitioners, granting them liberty to

    approach the Debts Recovery Tribunal under Section 17 of

    the Securitisation and Reconstruction of Financial Assets

    and Enforcement of Security Interest Act, 2002 (in short, the

    SARFAESI Act“).

    2. The writ petition was dismissed in view of the existence of

    an efficacious alternative remedy available under the

    SARFAESI Act.

    3. The brief undisputed facts are that the appellant No.1 is a

    Micro, Small and Medium Enterprise (in short, “MSME”)

    engaged in the manufacture of food products. It had availed
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    credit facilities from respondent Nos. 2, 5 and 8 (the Banks).

    Due to default in repayment, the respondents-Banks have

    enforced their security interest and initiated recovery

    proceedings under the SARFAESI Act.

    4. In view of default in repayment of overdue loan amount, the

    respondent No.2, Axis Bank, classified the said account as

    Non-Performing Asset (NPA) and the respondent No.3 on

    behalf of respondent No.2, Axis Bank, issued a demand

    notice (Exhibit-P6) dated 25th June, 2025 under Section

    13(2) of the SARFAESI Act, demanding payment of overdue

    amounts. Since the account was not regularised and

    defaults continued, symbolic possession of the secured

    assets was taken under possession notices dated 12th

    September, 2025 and 19th September, 2025, respectively.

    5. Under similar circumstances, demand notice dated 5 th May,

    2025 was issued by the original respondent No.6 on behalf

    of respondent No.5, Bank of Maharashtra, to petitioner No.2

    under Section 13(2) of the SARFAESI Act followed by a recall

    notice dated 28th October, 2025 issued by respondent No.9.
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    However, this loan was a home loan availed by the appellant

    No.2/petitioner No.2. During the pendency of the appeal,

    the names of respondent Nos.4 to 6 have been deleted by an

    order dated 8th July, 2026.

    6. Aggrieved by the initiation of such recovery proceedings, the

    appellants filed the writ petition culminating in the

    impugned judgment.

    7. The learned counsel for the appellants has questioned the

    jurisdiction and consequent decision of the respondent-

    banks to initiate coercive measures notwithstanding the

    perceived protection the appellant No.1 enjoyed under the

    notification dated 26th June, 2020, issued under sub-section

    (1) read with sub-section (9) of Section 7 and sub-section (2)

    read with sub-section (3) of Section 8 of the MSME Act.

    According to the learned counsel, the said notification

    strictly prohibits the classification of an MSME account as a

    Non-Performing Asset (NPA), and bars any recovery action

    except through the mechanism of the Committee

    contemplated therein, which must first conclude that the
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    resolution of stress is non-feasible. It is submitted that the

    Committee alone is empowered to decide the mode and

    initiation of recovery. The notification dated 29 th May, 2015,

    issued by the Central Government in exercise of powers

    conferred under Section 9 of the Micro, Small and Medium

    Enterprises Development Act, 2006 (“MSMED”, for short)

    mandates the rehabilitation of MSMEs by the Committee,

    rather than the automatic invocation of recovery measures.

    The learned counsel further submits that the reliance placed

    by the learned Single Judge upon the decisions of the

    Hon’ble Supreme Court in Pro Knits v. Board of Directors

    of Canara Bank and Others1 and Shri Shri Swami

    Samarth Construction and Finance Solution and

    Another v. Board of Directors of NKGSB Coop. Bank Ltd.

    and Others2 as well as the decision of the Co-ordinate

    Bench of this Court in P.K. Krishnakumar v. IndusInd

    Bank3, are rendered per incuriam and sub silentio and are

    not binding precedents.

    1
    (2024) 10 SCC 292
    2
    2025 SCC OnLine SC 1566
    3
    2024 (6) KLT 606
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    8. The appellants have also challenged the constitutionality of

    the vires of the notification dated 17 th March, 2016, issued

    by the Reserve Bank of India concerning Framework for

    Revival and Rehabilitation of Micro, Small and Medium

    Enterprises (MSME). It is submitted that the

    constitutionality of an Act of Parliament or statutory

    instrument can only be challenged in a civil court, not even

    in the High Court, except in a proceeding under Article 226

    of the Constitution of India, as observed in Mafatlal

    Industries Ltd. & Ors. v. Union of India & Ors. 4. The

    learned counsel, therefore, contended that the learned

    Single Judge has failed to address any of these issues and

    failed to protect the interests of the appellants.

    9. The learned counsel has submitted that the appellants

    could not have made any application for revival and

    rehabilitation under the MSMED Act as the respondent-

    Bank has not constituted any Committee in terms of Clause

    3 of the Framework. Although the respondent-Bank was

    aware of the fact that the appellant No.1 is an MSME, the
    4
    (1997) 5 SCC 536
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    Bank did not intimate to the appellants about the

    constitution of the Committee. There is every reason to

    believe that such Committee was never formed. It is thus

    irrelevant as to whether any representation was made by the

    appellants for rehabilitation. It is the duty of the Bank to act

    suo motu once the loan account becomes incipient and

    stressed.

    10. Although in the statement of facts, the constitutional

    validity of the Tribunals constituted under the notification

    dated 17th March, 2016 was challenged, no argument on

    this issue has been advanced either before the learned

    Single Judge or in this appeal.

    11. The learned counsel for the respondents have reiterated the

    submissions made before the learned Single Judge, namely,

    that the writ petition is not maintainable as there is an

    efficacious alternative statutory remedy available to the

    appellants under Section 17 of the SARFAESI Act, against

    the proceedings initiated by the Banks and financial

    institutions. The learned counsel has relied upon the
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    decisions of the Hon’ble Supreme Court in United Bank of

    India v. Satyawati Tondon5, Authorized Officer, State

    Bank of Travancore v. Mathew K.C.6 and in Phoenix ARC

    (P) Limited v. Vishwa Bharati Vidya Mandir 7 wherein it

    has been categorically held that the High Courts, in the

    exercise of their high prerogative writ jurisdiction under

    Article 226 of the Constitution of India, should refrain from

    entertaining writ petitions challenging SARFAESI actions,

    unless the High Court is satisfied that there are exceptional

    circumstances involving a total lack of jurisdiction or

    violation of the principles of natural justice or breach of

    fundamental rights.

    12. The learned counsel has further submitted that the

    appellants only relied upon the MSME certificate of the year

    2020, whereas the loan was availed in the year 2022. There

    is nothing on record to show as to whether the MSME

    certificate produced before the writ court was valid or

    subsisting as on the date of sanction of the said loan. The
    5
    (2010) 8 SCC 110
    6
    (2018) 3 SCC 85
    7
    (2022) 5 SCC 345
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    appellants have failed to substantiate the status of the

    appellant No.1 as an MSME. The respondent-Bank was

    never informed of any applicable MSME directives at the

    time of availing the loan. The appellants have failed to

    establish the aforesaid facts before the learned Single Judge.

    Even in this appeal, no such document has been produced.

    13. In the aforesaid factual background, the merits of the

    judgment under appeal are to be addressed and decided.

    14. The principal challenge to the measures adopted by the

    respondents-Banks under the SARFAESI Act is the non-

    consideration of the MSME character of the appellant No.1.

    In addition to the aforesaid, the other challenge appears to

    be the Reserve Bank notification dated 17th March, 2016

    regarding the Framework for Revival and Rehabilitation of

    MSME. The said notification was issued to give effect to the

    notification dated 29th May, 2015, upon consideration of

    certain changes suggested by the Government of India,

    Ministry of MSME, in order to make it compatible with the

    existing regulatory guidelines on income recognition, asset
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    classification and provisioning pertaining to advances,

    issued to banks by the RBI. A revised Framework along with

    operating instructions has been issued by the RBI with the

    approval of the Board. In paragraph 2, it has been clarified

    that the revival and rehabilitation of MSMEs having loan

    limits up to ₹25 Crores would be in terms of the operating

    instructions now issued under the said circular. Thereafter,

    the Framework for Revival and Rehabilitation of MSME has

    been framed and duly notified under SO No. 1432E dated

    29th March, 2015, in exercise of the power under Section 9

    of the MSMED Act.

    15. The interplay between the SARFAESI Act and the MSMED

    Act has been elaborately considered by the Hon’ble Supreme

    Court in the decisions in Pro Knits (supra) and Shri Shri

    Swami Samarth Construction and Finance Solution

    (supra) and that had been considered in the impugned

    judgment.

    16. The learned Single Judge has found that the appellants had

    failed to demonstrate even prima facie that it is an MSME
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    when it availed the credit facilities and thus had failed to

    adhere to the guidelines to avail the benefit of immunity

    under the MSMED Act. The learned Single Judge has relied

    upon the decision of the Hon’ble Supreme Court in Pro

    Knits (supra). The law in this regard has been succinctly

    explained in the following words:

    “18. We may hasten to add that under the “Framework
    for Revival and Rehabilitation of MSMEs”, the banks or
    creditors are required to identify the incipient stress in
    the account of the Micro, Small and Medium Enterprises,
    before their accounts turn into non-performing assets, by
    creating three sub-categories under the “Special Mention
    Account” category, however, while creating such sub-
    categories, the banks must have some authenticated and
    verifiable material with them as produced by the MSME
    concerned to show that loan account is of a Micro, Small
    and Medium Enterprise, classified and registered as such
    under the MSMED Act.

    19. The said Framework also enables the Micro, Small or
    Medium Enterprise to voluntarily initiate the proceedings
    under the said Framework, by filing an application along
    with the affidavit of an authorised person.

    20. Therefore, the stage of identification of incipient
    stress in the loan account of MSMEs and categorisation
    under the Special Mention Account category, before the
    loan account of MSME turns into NPA is a very crucial
    stage, and therefore it would be incumbent on the part of
    the MSME concerned also to produce authenticated and
    verifiable documents/material for substantiating its claim
    of being MSME, before its account is classified as NPA. If
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    that is not done, and once the account is classified as
    NPA, the banks i.e. secured creditors would be entitled to
    take the recourse to Chapter III of the SARFAESI Act for the
    enforcement of the security interest.

    21. It is also pertinent to note that sufficient safeguards
    have been provided under the said Chapter for
    safeguarding the interest of the defaulters-borrowers for
    giving them opportunities to discharge their debt.
    However, if at the stage of classification of the loan
    account of the borrower as NPA, the borrower does not
    bring to the notice of the bank/creditor concerned that it
    is a Micro, Small or Medium Enterprise under the MSMED
    Act
    and if such an Enterprise allows the entire process
    for enforcement of security interest under the SARFAESI
    Act
    to be over, or it having challenged such action of the
    bank/creditor concerned in the court of law/tribunal and
    having failed, such an Enterprise could not be permitted
    to misuse the process of law for thwarting the actions
    taken under the SARFAESI Act by raising the plea of being
    an MSME at a belated stage. Suffice it to say, when it is
    mandatory or obligatory on the part of the banks to follow
    the Instructions/Directions issued by the Central
    Government and the Reserve Bank of India with regard
    to the Framework for Revival and Rehabilitation of
    MSMEs, it would be equally incumbent on the part of the
    MSMEs concerned to be vigilant enough to follow the
    process laid down under the said Framework, and bring
    to the notice of the Banks concerned, by producing
    authenticated and verifiable documents/ material to
    show its eligibility to get the benefit of the said
    Framework.”

    (emphasis supplied)

    17. Further, in the same judgment (Pro Knits) while taking note

    of the need for the financial institutions to identify the
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    incipient stress in the account of the MSMEs before their

    accounts turn into non-performing assets, the Hon’ble

    Supreme Court had observed that the Framework of the said

    Act also enables the MSME to voluntarily initiate the

    proceedings under the same framework by filing an

    application along with the affidavit of an authorized person.

    The stage of identification of incipient stress in the loan

    account of MSMEs and categorisation under the Special

    Mention Account category, before the loan account of

    MSMEs is identified as NPA, is a crucial point that has been

    emphasised in the said judgment. Considering the

    importance of the stage at which the account of an MSME

    unit turns into an NPA, in respect of the loan account of an

    MSME unit, it was observed that it would be incumbent on

    the part of the concerned MSME also to produce

    authenticated and verifiable documents as required for

    substantiating its claim of being an MSME before its

    account is classified as NPA. The judgment also categorically

    stated that in absence of any such exercise being done and

    once the account is classified as NPA, the Banks, i.e.
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    secured creditors would be entitled to take recourse to

    Chapter III of the SARFAESI Act for enforcement of security

    interests.

    18. The financial institutions in this proceeding have

    categorically submitted that at the stage of classification of

    the loan account of a borrower as an NPA, the appellants as

    the borrowers did not bring to the notice of the financial

    institutions that the appellant No.1 is an MSME under the

    MSMED Act and had allowed the proceeding to continue till

    symbolic possession of the secured assets has been taken by

    the financial institutions.

    19. The learned Single Judge, in the impugned judgment, at

    paragraph 8, has also referred to the judgment in P.K.

    Krishnakumar (supra) wherein it has also observed that an

    MSME cannot later assert benefits, if they did not notify the

    Banks before classification as an NPA, thereby emphasising

    the duty incumbent upon the concerned MSMEs to notify

    the Banks regarding the MSME status in order to avail the

    benefits attached thereto before the NPA classification is
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    effected. The relevant observation in P.K. Krishnakumar

    (supra) in this regard is as follows:

    “19. xxx xxxx xxxx xxxx xxxxx xxxxx In cases where a
    borrower who qualifies as MSME does not initially raise its
    status to challenge a bank’s recovery proceedings under the
    SARFAESI Act but instead participates fully in the process
    without objection, cannot later use their MSME status to
    argue that the proceedings were without jurisdiction. The
    power of the High Court under Article 226 of the
    Constitution of India is discretionary based on the
    principles of fairness and justice, which include examining
    the conduct of the parties involved. When the Appellants, by
    their actions, accepted the bank’s authority without
    objection, the High Court will refuse to exercise its writ
    jurisdiction to assist such Appellants, even if there are
    questions about the jurisdiction of the bank. This is because
    the Appellants’ own conduct disqualifies them from
    claiming such relief. When the High Court declines to
    interfere in such circumstances, it does not mean that the
    Appellants’ waiver vested the bank with jurisdiction,
    assuming it is inherently lacking; it means that the
    borrower is not entitled to invoke writ jurisdiction
    irrespective of whether the bank’s actions are without
    jurisdiction or not. These two concepts are distinct, and the
    distinction is emphasized by the Hon’ble Supreme Court in
    the case of M/s. Pro Knits.”

    (emphasis supplied)

    20. The learned Single Judge has further referred to a recent

    decision of the Hon’ble Supreme Court in Shri Shri Swami

    Samarth Construction and Finance Solution (supra)

    wherein the interplay between the MSMED Act and the

    SARFAESI Act has been explained in the following words:
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    “”6. xxxx xxxx We would read and interpret the
    seemingly confusing terms of the Framework
    harmoniously to ensure that a right under the MSME
    Act
    is not destroyed by the SARFAESI Act or vice
    versa. In our reading, the terms of the Framework do
    not prohibit the lending bank / secured creditor
    (assuming that it has no conscious knowledge that
    the defaulting borrower is an MSME) to classify the
    account of the defaulting MSME as NPA and to even
    issue the demand notice under S.13(2) of the
    SARFAESI Act without such identification of incipient
    stress in the account of the defaulting borrower
    (MSME); however, upon receipt of the demand notice,
    if such borrower in its response under S.13(3A) of the
    SARFAESI Act asserts that it an MSME and claims
    the benefit of the Framework citing reasons
    supported by an affidavit, the lending bank/secured
    creditor would then be mandatorily bound to look into
    such claim keeping further action under the
    SARFAESI Act in abeyance; and, should the claim be
    found to be worthy of acceptance within the
    framework of the Framework, to act in terms thereof
    for securing revival and rehabilitation of the
    defaulting borrower.

    7. As has been noted above, the petitioning
    enterprise does not seem to have ever claimed the
    benefit of the terms of the Framework after the
    demand notice under s.13(2) of the SARFAESI Act
    was issued. It is at the stage of compliance with an
    order passed by the relevant Magistrate under s.14
    of the SARFAESI Act that this writ petition has been
    presented before this Court claiming benefits of the
    Framework to restrain the respondent no.2 and its
    officers from proceeding further under the SARFAESI
    Act
    and other enactments except in the manner
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    contemplated under the said Notification. We find the
    bona fides of the petitioning enterprise to be suspect.

    8. Pro Knits is a decision of a coordinate Bench of
    this Court holding inter alia, that the Notification is
    binding on the lending banks / secured creditors.

    Finding to the contrary by the High Court of Bombay
    in the judgment and order under challenge in the
    appeal was, thus, quashed. Though while stressing
    that the terms of the Framework need to be followed
    by the lending banks / secured creditors before the
    account of an MSME is classified as NPA, this
    decision also lays stress on the obligation of the
    MSMEs by holding that “it would be equally
    incumbent on the part of the MSMEs concerned to be
    vigilant enough to follow the process laid down under
    the said Framework, and bring to the notice of the
    banks concerned, by producing authenticated and
    verifiable documents / material to show its eligibility
    to get the benefit of the said Framework”. It was
    cautioned that “if such an Enterprise allows the
    entire process for enforcement of security interest
    under the SARFAESI Act to be over, or it having
    challenged such action of the bank / creditor
    concerned in the court of law/tribunal and having
    failed, such an Enterprise could not be permitted to
    misuse the process of law for thwarting the actions
    taken under the SARFAESI Act by raising the plea of
    being an MSME at a belated stage”. This decision,
    however, left unsaid something which we have
    explained hereinabove while construing the terms
    consistently to prevent undermining the rights that
    one central enactment confers on by another.”

    (emphasis supplied)
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    21. Although it is argued that the dicta in Pro Knits (supra) and

    Shri Shri Swami Samarth Construction and Finance

    Solution (supra) are per incuriam, this argument was not

    advanced before the learned Single Judge, as is evident from

    the relevant paragraph of the impugned judgment, which

    reads thus:

    “Although counsel for the petitioners chose not to
    press the prayer seeking a declaration that the
    dicta in Pro Knits and Shri Shri Swami Samarth are
    per incuriam, this Court is bound to adhere to those
    decisions. ..”

    (emphasis supplied)

    22. The principle laid down by Salmond in the famous treatise

    on jurisprudence is very pertinent. In paragraph 28, page

    158 of the treatise, the learned Author opined as under:

    “The general rule is that a Court is bound by the
    decisions of all Courts higher than itself. A High
    Court Judge cannot question a decision of the Court
    of Appeal, nor can the Court of Appeal refuse to
    follow judgments of the House of Lords.”

    23. A decision should be treated as given per incuriam when it is

    given in ignorance of the terms of a statute or of a rule

    having the force of a statute. A decision passes sub silentio,
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    in the technical sense that has come to be attached to that

    phrase, when the particular point of law involved in the

    decision is not perceived by the court or present to its mind.

    (Salmond on Jurisprudence 12th Edn., P. 153).

    24. ‘Incuria’ literally means ‘carelessness’. In practice, per

    incuriam appears to mean per ignoratium. English courts

    have developed this principle in relaxation of the rule of

    stare decisis. The ‘quotable in law’ is avoided and ignored if

    it is rendered ‘in ignoratium of a statute or other binding

    authority’. (Young v. Bristol Aeroplane Co. Ltd.) (See Shanti

    Conductors Pvt. Ltd. v. Assam State Electricity Board 8)

    25. The aforesaid decisions were rendered not in ignorance of

    any statute or other binding authority. The interpretation of

    the highest Court of the land is binding upon all courts

    under Article 141 of the Constitution of India. It is also trite

    that the binding precedents which are authoritative in

    nature and are made to be applied should not be ignored on

    the application of the doctrine of sub silentio or per incuriam

    without applying specific reasons thereof.
    8
    (2016) 15 SCC 37 at paragraph 47
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    26. Neither of the decisions of the Hon’ble Supreme Court can

    be said to be a mere casual expression or a passive

    expression of the Hon’ble Bench deciding the said issue. In

    the instant case, the essence of the decisions in Pro Knits

    (supra) and Shri Shri Swami Samarth Construction and

    Finance Solution (supra) is that the proper remedy is to

    approach the DRT.

    27. The core issues raised in the writ petition were considered in

    comprehensive detail by the Hon’ble Supreme Court in that

    very decisions and the law laid down therein is strictly

    binding on this Court by reason of Article 141 of the

    Constitution of India.

    28. The duties and obligations of an MSME to voluntarily

    initiate the proceedings under the Framework of the MSMED

    Act have been discussed in Pro Knits (supra) elaborately, as

    well as in the subsequent decision in Shri Shri Swami

    Samarth Construction and Finance Solution (supra). It

    has also been clearly stated that even in a case where the

    secured creditor may, in absence of any conscious
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    knowledge that the defaulting borrower is an MSME, issue a

    notice under Section 13(2) of the SARFAESI Act, still the

    borrower, in its response under Section 13(3A) of the

    SARFAESI Act, can assert that it is an MSME and claim the

    benefit of the Framework citing reasons supported by an

    affidavit, and in such a situation, the lending bank/secured

    creditor would then be mandatorily bound to look into such

    claim, keeping further action under the SARFAESI Act in

    abeyance; and, should the claim be found to be worthy of

    acceptance within the framework of the Framework, to act in

    terms thereof for securing revival and rehabilitation of the

    defaulting borrower. In the instant case, we do not find from

    the record that the appellants have ever approached the

    financial creditors to avail the benefit of the terms of the

    Framework after the demand notice under Section 13(2) of

    the SARFAESI Act was issued. In fact, under Clause 4 of the

    Framework for Revival and Rehabilitation of Micro, Small

    and Medium Enterprises, any eligible stressed MSME is

    entitled to file an application to the Committee, in the

    manner specified by the Bank, for a decision on a corrective
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    plan. It was only at the stage of implementation of an order

    passed by the learned Magistrate under Section 14 of the

    SARFAESI Act that the writ petition was filed questioning

    the jurisdiction of the secured creditors to proceed under the

    SARFAESI Act. Both the aforesaid decisions in the facts and

    circumstances of the case cannot be either accepted as

    judgment sub silentio or per incuriam.

    29. In any event, we are of the view that a careful reading of

    both the decisions of the Hon’ble Supreme Court would

    clearly show that it cannot be contended and held that the

    said decisions were rendered without any argument or

    without reference to the crucial words and phrases of the

    SARFAESI Act and the MSMED Act. Hence, it cannot be said

    that, in the instant case, we should apply the principle that

    “precedents sub silentio and without argument are of no

    moment” and accept the submission of the learned counsel

    for the appellants that, notwithstanding the clear

    enunciation of law, which is binding on us, we should set

    aside the measures already taken by the secured creditors

    under the SARFAESI Act.

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    30. The challenge to the constitutional validity of the notification

    dated 17th March, 2016, has not been argued.

    31. The said challenge appears to be a desperate attempt by the

    appellants-borrowers to thwart the proceedings initiated

    under the SARFAESI Act for realisation of the dues. In fact,

    during the hearing of the writ appeal on 22nd June, 2026,

    we, inter alia, passed the following order:-

    “2. The matter is adjourned by one week to enable
    the learned counsel for the appellants to obtain
    instructions as to whether the appellants are willing
    to deposit a sum of ₹10/- crores with the
    respondent financial institutions.”

    32. The learned counsel for the respondent Nos. 1 to 3 had

    agreed to consider the proposal for revival and rehabilitation

    in the event the appellants are willing to deposit the said

    amount. However, subsequently, the learned counsel for the

    appellants, on instructions, has submitted that the

    appellants are not willing to deposit the said amount. In

    order to ascertain the principal sum due on the date the

    account was classified as NPA, the Bank has filed a detailed

    statement verified on 7th April, 2026, upon prior service on
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    the learned counsel for the appellants. In the said affidavit,

    the following facts have been disclosed:

    “2. The Appellant was initially sanctioned a
    Working Capital Credit Facility of Rs.6.50 Crores
    vide Sanction Letter dated 04.05.2022 by way of
    takeover from Bank of Maharashtra. The
    corresponding Loan Agreement was executed on
    01.06.2022. Upon execution of the loan documents
    and fulfilment of the terms and conditions of
    sanction, the sanctioned credit facility was
    disbursed from time to time in stages, depending
    upon the operational requirements of the borrower
    and in accordance with the terms and conditions
    of the sanction. The Appellant ultimately availed
    the entire sanctioned facility.

    3. Thereafter, the Working Capital Credit Facility
    was enhanced to Rs.10.00 Crores vide Sanction
    Letter dated 14.06.2023. The Loan Agreement in
    respect of the enhanced facility was executed on
    17.06.2023. The enhanced credit facility was also
    disbursed from time to time in stages in
    accordance with the sanction terms and the
    operational requirements of the borrower. The
    Appellant availed the entire enhanced sanctioned
    facility.

    4. Subsequently, the aggregate credit facilities
    were enhanced to Rs.25.00 Crores by sanctioning
    an additional Export Packing Credit Foreign
    Currency Scheme (EPCFS) facility of Rs.15.00
    Crores, pursuant to the Sanction Letter dated
    30.03.2024 and the Loan Agreement was
    executed on 30.03.2024. Pursuant to the delay in
    exports, the EPC limit was converted to CC. The
    enhanced credit facilities were thereafter
    disbursed in stages, as and when required by the
    borrower, strictly in accordance with the sanction
    terms and conditions, and the Appellant availed
    the entire sanctioned facilities.

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    5. Subsequently, an Ad hoc Working Capital
    Facility of Rs.1.00 Crore was sanctioned on
    24.03.2025, and the corresponding Loan
    Agreement was executed on the same day. The
    said facility was also disbursed in stages, in
    accordance with the sanctioned terms and was
    fully availed by the Appellant. Consequently,
    during the year 2025, the total sanctioned credit
    facilities available to the Appellant aggregated to
    Rs.26.00 Crores.

    6. The aforesaid loan accounts were classified as
    Non-Performing Assets (NPA) on 22.06.2025. As on
    the said date, the principal outstanding in Loan
    Account No.922030029533435, pertaining to the
    Working Capital/EPCS facility having a
    sanctioned limit of Rs. 25.00 Crores, was
    Rs.25,40,93,647.37. The accrued interest in the
    said account as on the date of NPA was
    Rs.10,76,939.38, making the total outstanding in
    the said account Rs.25,51,70,586.75 excluding
    penal interest.

    7. As on the same date, the principal outstanding
    in Loan Account No. 925030013306064,
    pertaining to the Ad hoc Working Capital Facility of
    Rs.1.00 Crore, was Rs.1,02,25,673.00. The
    accrued interest in the said account as on the date
    of NPA was Rs.48,102.69, making the total
    outstanding in the said account Rs.1,02,73,775.69
    excluding penal interest.

    8. Thus, as on 22.06.2025, the aggregate principal
    outstanding in both the loan accounts was
    Rs.26,43,19,320.37, while the aggregate accrued
    interest was Rs.11,25,042.07, resulting in a total
    outstanding of Rs.26,54,44,362.44. This
    statement is in compliance with the directions
    contained in the Order dated 01.07.2026 passed
    by this Hon’ble Court.”

    WA.1192/2026
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    33. Having regard to the fact that the appellants have not

    responded to notice issued under Section 13(2) of the

    SARFAESI Act and also not even objected to the proceedings

    initiated under Section 14 of the said Act and their failure to

    demonstrate that at the time of availing the credit facilities

    the appellant No.1 was an MSME enterprise, the rationes

    decidendi of the decisions in Pro Knits (supra) and Shri

    Shri Swami Samarth Construction and Finance

    Solution (supra) squarely applies. Moreover, the appellants

    have also not, before the account was declared as NPA,

    approached the financial institutions for rehabilitation. We

    also seriously doubt the bona fides of the appellants, having

    regard to the fact that the appellants are not even prepared

    to approach for revival and rehabilitation.

    34. The contention of the appellants that the appellant No.1 was

    unable to file an application for revival and rehabilitation,

    due to the non-existence of the Committee to be constituted

    under Clause 3 of the Framework, also cannot be accepted.

    The respondent-Bank has categorically stated that at the

    time of availing the credit facility, no certificate was
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    produced by the appellant No.1 to show that it owns an

    MSME certificate. Curiously, the appellants did not reply to

    the notice issued under Section 13(2) of the SARFAESI Act.

    Even at that stage, such a certificate was not produced

    before the Bank. It is incumbent on the appellants to bring

    to the notice of the Bank at the time of availing the loan

    facility, or at least when the account of the appellant No.1

    was classified as NPA, that it is an MSME unit. The

    appellant No.1 was obliged to bring it to the notice of the

    respondent-Bank by producing authenticated documents /

    materials to show its eligibility in order to avail the benefit of

    the said Framework. The appellants did not produce any

    such certificate either before the learned Single Judge or in

    this appeal. The appellants are unable to offer any

    explanation for not replying to the notice issued under

    Section 13(2) of the SARFAESI Act. Its continued silence in

    respect of its status as an MSME unit raises serious doubt

    as to its claim as an MSME unit at the time of availing the

    credit facilities. In the absence of an MSME certificate,

    which is to be valid when the appellant No.1 approached the
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    Banks for availing credit facilities, the plea raised by the

    appellants that the appellant No.1 was unable to file any

    application under Clause 3 of the Framework as the

    formation of the Committee was never intimated to the

    appellants does not hold water. It is an argument in despair.

    35. In view of the aforesaid, we do not find any reason to

    interfere with the judgment delivered by the learned Single

    Judge. The Appeal fails and is accordingly dismissed,

    however, there shall be no order as to costs.

    Sd/-

    SOUMEN SEN,
    CHIEF JUSTICE

    Sd/-

    SYAM KUMAR V. M.,
    JUDGE

    ms/krj



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