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Liquidation of the Corporate Debtor - the Adjudicating Authority vide order dated 28.09.2021 gave opportunity to the Resolution Professional and the CoC to take steps to revive the Corporate Debtor. The Adjudicating Authority is right in its observation that the CoC ought to have taken steps in accordance with provisions of CIRP Regulations. - The order of the Adjudicating Authority insofar as it disapproves the CoC decision dated 30.12.2021 is affirmed and application seeking approval of the Resolution Plan rejected. - AT