https://www.taxtmi.com/caselaws?id=782695 A limited remand of a resolution plan for resubmission does not reopen a belated claim that has already attained finality through prior litigation. The objection application was therefore non-maintainable because it sought to challenge a plan remitted only for compliance with specified directions, and the proposed amendment seeking admission of the claim could not be sustained once the parent application failed. The amended Regulation 13(1)(b) of the CIRP Regulations, inserted on 18 September 2023, was treated as prospective and inapplicable to a CIRP that began in 2019. The commentary emphasises that a later procedural remand does not revive concluded issues, and a new regulatory right applies only prospectively absent clear contrary intent. en-us Fri, 17 Oct 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782695 A limited remand of a resolution plan for resubmission does not reopen a belated claim that has already attained finality through prior litigation. The objection application was therefore non-maintainable because it sought to challenge a plan remitted only for compliance with specified directions, and the proposed amendment seeking admission of the claim could not be sustained once the parent application failed. The amended Regulation 13(1)(b) of the CIRP Regulations, inserted on 18 September 2023, was treated as prospective and inapplicable to a CIRP that began in 2019. The commentary emphasises that a later procedural remand does not revive concluded issues, and a new regulatory right applies only prospectively absent clear contrary intent. Case-Laws IBC Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782695