https://www.taxtmi.com/caselaws?id=419022 SC allowed the appeal, holding that a claim not lodged after public notices issued under Sections 13 and 15 of the IBC could not be entertained once the resolution plan was approved. All claims stood frozen on approval, so any claim not included in the resolution plan does not survive. The respondent's belated claim was therefore rejected, and the amount deposited by the appellant at the time of admission of the appeals, with accrued interest, was directed to be refunded. en-us Thu, 17 Feb 2022 00:00:00 +0530 Wed, 17 Sep 2025 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419022 SC allowed the appeal, holding that a claim not lodged after public notices issued under Sections 13 and 15 of the IBC could not be entertained once the resolution plan was approved. All claims stood frozen on approval, so any claim not included in the resolution plan does not survive. The respondent's belated claim was therefore rejected, and the amount deposited by the appellant at the time of admission of the appeals, with accrued interest, was directed to be refunded. Case-Laws Customs Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419022