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    <title>2023 (3) TMI 1473 - CESTAT KOLKATA</title>
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    <description>The NCLT, Kolkata Bench, approved a Resolution Plan under the IBC, 2016, for the appellant, leading to the takeover by the successful resolution applicant, M/s. Ghanshyam Mishra &amp; Sons Private Limited. The plan included the cancellation of all prior statutory liabilities, binding all creditors per Section 31(1) of the IBC. The appellant&#039;s advocate withdrew the Appeals, resulting in their dismissal and the disposal of related Miscellaneous Applications, concluding the proceedings.</description>
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