https://www.taxtmi.com/caselaws?id=777043 An approved resolution plan, read together with its annexure, governed the applicants' gratuity claims because the employee-wise chart placed them in the category assigned nil payment. As the plan had been approved by the committee of creditors, confirmed by the adjudicating authority, and attained finality after Supreme Court affirmation, claims not included in the plan were treated as extinguished. Denial of gratuity payment therefore did not amount to non-implementation of the plan, and review could not be used to reopen settled terms. The review applications were rejected and the earlier appellate findings remained undisturbed. en-us Thu, 21 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 18:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777043 An approved resolution plan, read together with its annexure, governed the applicants' gratuity claims because the employee-wise chart placed them in the category assigned nil payment. As the plan had been approved by the committee of creditors, confirmed by the adjudicating authority, and attained finality after Supreme Court affirmation, claims not included in the plan were treated as extinguished. Denial of gratuity payment therefore did not amount to non-implementation of the plan, and review could not be used to reopen settled terms. The review applications were rejected and the earlier appellate findings remained undisturbed. Case-Laws IBC Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777043