Tribunal denies payment & corrections, grants legal costs reimbursement. Order upheld as final.

The Tribunal dismissed the Applicant's claims for payment and corrections to the resolution plan due to the failure to submit the required invoices. The request for reimbursement of legal costs was granted upon the production of receipts. The Tribunal found no merit in the requests for specific reasons and documents related to the CIRP or for imposing costs on the respondents. The order dated 18.09.2018 was upheld as final, and the resolution plan's approval and implementation were not revisited.

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Issues Involved:
1. Claim for payment of Rs. 2,39,33,935 and interest.
2. Claim for reimbursement of legal costs and insolvency resolution process costs.
3. Request for specific reasons and documents related to the CIRP.
4. Request to correct the resolution plan for compliance with IBC.
5. Request to impose costs on respondents for alleged violations and contempt.

Detailed Analysis:

1. Claim for Payment of Rs. 2,39,33,935 and Interest:
The Applicant/Operational Creditor (OC) sought a direction for the payment of Rs. 2,39,33,935 as ordered by the NCLT. The claim was initially admitted based on invoices from 16.11.2013 to 01.02.2014. However, the Resolution Professional (RP) reduced the claim to Rs. 2,173. The NCLT noted that the Applicant failed to produce the invoices corresponding to the dates and amounts mentioned in the original petition. Instead, the Applicant submitted invoices dated 04.11.2013, which were not part of the original claim. As the order dated 18.09.2018 directing the submission of specific invoices had attained finality, the Tribunal dismissed the claim for payment as misconceived.

2. Claim for Reimbursement of Legal Costs and Insolvency Resolution Process Costs:
The Applicant also sought reimbursement of legal costs amounting to Rs. 20,02,445 and Rs. 1,79,675 towards initial payment made to the RP. The Tribunal ordered that the costs paid by the OC to the RP shall be reimbursed upon the production of receipts showing payments made to the RP/IRP.

3. Request for Specific Reasons and Documents Related to the CIRP:
The Applicant requested specific reasons and documents related to the Corporate Insolvency Resolution Process (CIRP). The Tribunal did not find merit in this request, as the Applicant had already been directed to submit relevant invoices and failed to do so. The Tribunal emphasized that the order dated 18.09.2018 had attained finality, and the Applicant's failure to comply with the order precluded further consideration of this request.

4. Request to Correct the Resolution Plan for Compliance with IBC:
The Applicant sought a direction to correct the resolution plan to ensure compliance with the Insolvency and Bankruptcy Code (IBC) and related regulations. The Tribunal found no merit in this request, as the Applicant did not produce the required invoices as directed. The Tribunal noted that the resolution plan had already been approved and was under implementation, making it impossible to revisit the issue.

5. Request to Impose Costs on Respondents for Alleged Violations and Contempt:
The Applicant requested the imposition of heavy costs on the respondents for allegedly harming the CIRP, creating a mockery of the IBC, and committing gross violations of law and contempt of the NCLT. The Tribunal dismissed this request, reiterating that the Applicant failed to comply with the order to submit specific invoices, and no further directions could be given based on the Applicant's misconceived claims.

Conclusion:
The Tribunal dismissed the Applicant's claims for payment and corrections to the resolution plan due to the failure to submit the required invoices. The request for reimbursement of legal costs was granted upon the production of receipts. The Tribunal found no merit in the requests for specific reasons and documents related to the CIRP or for imposing costs on the respondents. The order dated 18.09.2018 was upheld as final, and the resolution plan's approval and implementation were not revisited.

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