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of The primary contention revolves around the approval process of the resolution plan by the Committee of Creditors (CoC) and the subsequent judicial scrutiny by the NCLT and the National Company Law Appellate Tribunal (NCLAT). - The Appellate Tribunal (NCLAT) underscores the sanctity of the CoC’s commercial wisdom, establishing that judicial intervention is limited and specific to instances of procedural lapses, perversity, or discrimination in the decision-making process. By setting aside the NCLT’s order due to procedural irregularities and violation of natural justice, the Tribunal ensures that the resolution process remains robust, fair, and in line with the statutory framework of the IBC.
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