Scope of forensic audit clarification limited to Section 7 admission appeal, not connected transfer appeals.

The Supreme Court clarified that its earlier observation on the final determination of corporate debt or financial debt after a forensic audit applied only to the appeal against admission of the Section 7 petition. That observation did not extend to the connected transfer appeals. The miscellaneous applications were accordingly disposed of on that limited clarification, preserving the distinct scope of the related proceedings.

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Outcome: The miscellaneous applications were disposed of after clarifying that the earlier observation regarding final determination of corporate debt or financial debt after forensic audit related only to the appeal against admission of the Section 7 petition and not to the connected transfer appeals.

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