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of The NCLAT dismissed the appeal challenging the order approving the Resolution Plan. The appellant's claim was not admitted by the Resolution Professional, who published four updated lists of creditors reflecting the appellant's claim as not admitted. The appellant did not raise any grievance or file an application before the Adjudicating Authority challenging non-admission of the claim. The Resolution Plan treated the claim of statutory authorities as 'nil'. The appellant failed to agitate its claim before the Adjudicating Authority at the relevant time. The Resolution Plan was fully implemented, and no ground was made out to interfere with the Adjudicating Authority's order approving it.
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