npa – Supreme Court order in (Small Scale Industrial Manufactures Association v. Union of India (UOI) & Ors., (writ Petition No.476/2020 , decided vide order dated 23.03.2021) – Plea that petitioners' loan account has wrongly been declared as NPA on 30.11.2020 contrary to the order passed by the Supreme Court prohibiting declaration of the loan account of any borrower as an NPA which was in force between 03.09.2020 till 23.03.2021 – Bank's contention that in Section 13(2) notice issued on 27.04.2021 for the first time, the loan account was declared as NPA on 30.11.2020 but such a declaration has not been issued during the subsistence of the order of the Supreme Court – We agree with the contention of counsel for the bank and hold that there is no violation of the order of the Supreme Court.