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    <description>Where the resolution process had been completed without approval of any viable resolution plan and the extended period had expired, the statutory conditions for liquidation under the Insolvency and Bankruptcy Code, 2016 were treated as satisfied. The Tribunal accepted the proposal to appoint the named professional as liquidator and issued consequential directions on public announcement, cessation of moratorium, reporting obligations, and intimation to authorities. The corporate debtor was directed into liquidation accordingly.</description>
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