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    <description>The Appellate Tribunal set aside the NCLT&#039;s order and remitted the matter back to the Adjudicating Authority for reconsideration, emphasizing the necessity for government dues to be treated as secured debts in the Resolution Plan. The Tribunal directed for fresh orders to be passed promptly, citing the Supreme Court&#039;s judgment in the &quot;Rainbow Papers Limited&quot; case.</description>
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      <description>The Appellate Tribunal set aside the NCLT&#039;s order and remitted the matter back to the Adjudicating Authority for reconsideration, emphasizing the necessity for government dues to be treated as secured debts in the Resolution Plan. The Tribunal directed for fresh orders to be passed promptly, citing the Supreme Court&#039;s judgment in the &quot;Rainbow Papers Limited&quot; case.</description>
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