https://www.taxtmi.com/caselaws?id=767194 A clarification order that merely records prior consideration of a party's reply, without altering the original substantive decision under the Insolvency and Bankruptcy Code, does not create a basis for merger or revival of a time-barred challenge. The record showed the appellant's reply had already been considered, and the stated omission was only clerical as to other respondents. Because the earlier challenge to the original order had already failed on limitation, the later clarification could not be used to reopen that order indirectly. The appeal against the clarification order therefore failed and the order was upheld. en-us Mon, 10 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767194 A clarification order that merely records prior consideration of a party's reply, without altering the original substantive decision under the Insolvency and Bankruptcy Code, does not create a basis for merger or revival of a time-barred challenge. The record showed the appellant's reply had already been considered, and the stated omission was only clerical as to other respondents. Because the earlier challenge to the original order had already failed on limitation, the later clarification could not be used to reopen that order indirectly. The appeal against the clarification order therefore failed and the order was upheld. Case-Laws IBC Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767194