NCLAT overturns NCLT order, reinstates Eastern Power's application to recover ₹20.72 crore electricity dues as CIRP cost.
Tribunal rules dismissal due to counsel's deliberate non-appearance should not prejudice statutory entity's claim.
Holds electricity supply is essential service protected under IBC moratorium, making dues recoverable as insolvency resolution cost.
Directs NCLT to hear Eastern Power's claim application on merits after condoning seven-month delay in restoration.