Delivering the Chief Guest address at the book launch held at the Delhi High Court on August 4, Justice Nath said the occasion was a personal one for him as he had known author Tarun Gulati and his elder brother Kavin Gulati for many years. He said Tarun's authorship of a serious work on insolvency law was the natural culmination of years of hard work and integrity.

Recalling late Justice R.K. Gulati of the Allahabad High Court, Justice Nath described him as a patient judge whose measured interventions always reached the heart of the matter. He said his memories of Justice Gulati's courtroom and home reflected a generation of lawyers and judges who believed that law was not merely to be practised but also shared. He remarked that IBC Mantra belonged to the same tradition because the authors had chosen to make it freely available to the Bar.

Emphasising the importance of legal scholarship, Justice Nath said the legal profession is built upon the collective efforts of generations of lawyers, judges and scholars. He noted that while writing a comprehensive legal commentary requires substantial time and effort, making such work freely available without expecting anything in return reflects a generosity of spirit deserving recognition.

Drawing a contrast between the past and present, Justice Nath observed that young lawyers today have instant access to legal resources through technology, whereas earlier generations depended heavily on physical libraries. While acknowledging that technology has transformed legal research for the better, he stressed that the need for quality legal scholarship remains unchanged because what is often lacking is not information but perspective. According to him, a good legal commentary explains not only what the law is but also why it has evolved in a particular direction and the principles underlying it.

Speaking about the Insolvency and Bankruptcy Code, Justice Nath observed that although the legislation is relatively young, it has fundamentally reshaped India's commercial law landscape within a decade. He noted that courts continue to confront new interpretational issues and evolving situations under the Code. In this context, he said IBC Mantra provides an organised and practical account of the law by explaining not only the statutory provisions but also how they have been interpreted and applied by courts, where judicial consensus exists, where differences remain, and where the law continues to evolve. He described the book as thorough without being exhaustive.

Justice Nath also commended the credentials of the authors. He said Tarun Gulati's distinguished practice in tax, regulatory and commercial litigation, coupled with his qualification as a Chartered Accountant, gives him both practical and analytical insight into insolvency law. He similarly noted that co-author Kumar Sambhav has established himself in tax and commercial litigation before courts and tribunals across the country, and observed that together they bring complementary strengths to the work.

Concluding his address, Justice Nath said that the development of law is a shared enterprise and that by writing the book and placing it freely in the hands of the legal profession, Tarun Gulati and Kumar Sambhav had made a contribution extending well beyond the launch event. He congratulated the authors and wished the book a wide readership.