The case concerned Compuage Infocom Limited (" CIL "), an Indian IT distributor facing financial distress, which led to defaults. This triggered the CIRP under the Code, leading to the appointment of a Resolution Professional (" RP ") to oversee the process. As part of the insolvency proceedings, the RP sought recognition of the CIRP in Singapore under the Model Law, incorporated into Singapore law through the Insolvency, Restructuring and Dissolution Act 2018. This was required to be done by the RP to seek recognition and access CIL's Singapore bank statements and facilitate the repatriation of its assets to India.