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    <description>Liquidation under the Insolvency and Bankruptcy Code followed after dismissal of the withdrawal request under section 12A and expiry of the CIRP period. The order treated those conditions as triggering section 33(1)(a), so the corporate debtor was directed into liquidation and a liquidator was appointed. Consequential directions covered public announcement, cessation and replacement of moratorium, scrutiny of preferential, undervalued and fraudulent transactions, statutory intimations, filing of reports, and conduct of the process under the liquidation framework.</description>
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