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    Limitation for insolvency petitions starts on default, and IRP claim admission is not acknowledgment under the Limitation Act.
    Tariff revision after resolution plan approval cannot revive pre-CIRP refund or set-off claims for electricity arrears.
    CIRP surplus cash flow remains part of the insolvency estate when the resolution plan does not allocate it expressly.
    Limitation in personal guarantor insolvency turns on actual invocation, default, acknowledgments, and proper computation of fresh cause of action.
    CIRP delay, SARFAESI encumbrances and financial debt: belated claim rejected, sale-certificate liability confined, legal-fee allotment excluded
    Corporate guarantee claims as financial debt upheld; rejection for verification and stamping defects set aside as perverse.
    Back-to-back contract receivables held outside liquidation estate; sub-contractor dues treated as CIRP costs, with limited interest awarded.
    Crystallised provident fund dues required for CIRP claims; internal communications and tentative calculations are insufficient.
    Personal guarantor insolvency process: NCLAT upholds exclusion of time and rejects challenge based on lack of notice.
    Section 95 proceedings limited to the named guarantor; coparcenary claims did not justify intervention or stay.
    Provident fund protection in liquidation excludes employee dues from the estate and blocks waterfall distribution.
    Pre-existing dispute defeats insolvency claim; disputed advance refund and forfeiture kept Section 9 petition out of time.
    Second charge and proof of security interest upheld despite RoC non-registration; liquidator's recognition of secured status sustained.
    Post-approval consortium change under insolvency resolution process is impermissible where the revised applicant was not in the final list.
    Unregistered agreement for sale does not make a third party a necessary or proper party in Section 7 insolvency proceedings.
    CIRP transparency and disclosure lapses justify rejection of resolution plan despite CoC approval and commercial wisdom
    IBC cannot replace execution: Section 7 based on a money decree was treated as misuse of insolvency process.
    Interim moratorium under the IBC starts on registration of a Section 95 petition, regardless of notice to the secured creditor.
    Resolution plan verification powers rest with the resolution professional; admitted homebuyer claims could not be reopened belatedly.
    Resolution plan review is limited to transparency and statutory compliance, not commercial wisdom, when disclosure is materially flawed.
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