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        NCLAT dismissed the appeal by the Resolution Professional (RP), holding the RP's appeal was maintainable given adverse observations by the Adjudicating Authority (AA) that impugned the RP's exercise of powers. The Tribunal held the RP is statutorily obliged under CIRP Regulations (Reg.13) to verify all claims as at the insolvency commencement date and that verification is a ministerial/statutory function, not adjudication. The AA's adverse findings that verification constituted excess or abuse of power were ordered deleted, including directions to forward the order to IBBI. However, the AA's direction to the RP to reconsider and decide on the anonymized respondent's claim was sustained; the RP must re-examine and determine the claim. Appeal dismissed.

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