The Appellant's claim for stamp duty was filed belatedly, around...

The Appellant's claim for stamp duty was filed belatedly, around 30 months after the public notice, without any plausible reason for the delay. The Appellant failed to provide a satisfactory explanation for the belated filing of the claim. The Resolution Plan had already been approved by the Committee of Creditors (CoC) and the Adjudicating Authority, taking into account the commercial wisdom and haircut for all stakeholders, including government dues. The Resolution Plan was implemented by the Successful Resolution Applicant (SRA). The Appellate Tribunal found no merit in the appeal and dismissed it, as the Resolution Plan had been approved much earlier than the Appellant's claim submission, and the intended haircut was accepted by all stakeholders, including the Appellant's dues.

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