<h1>Committee of creditors finality questioned amid rehearing of liquidation and promoter standing over implementation and operational profits.</h1> The Supreme Court recalled its prior liquidation order of BPSL and is rehearing challenges arising from the approval and setting aside of JSW Steel's resolution plan, focusing on whether the CoC's commercial wisdom may be re-evaluated after approval, the CoC's functus officio status and obligation to implement the plan, the locus standi of erstwhile promoters to challenge the plan given alleged siphoning, and whether EBITDA and operational profits generated during CIRP must be accounted for in assessing plan viability.