https://www.taxtmi.com/caselaws?id=784773 The dominant issue was maintainability under s.61(2) IBC. The appellate tribunal held the appeal was filed beyond the statutory period, no application for condonation was on record, and no "sufficient cause" was shown; consequently, the appeal was dismissed as time-barred and not entertained. The tribunal further held that the appellant's plea of discriminatory distribution under the approved resolution plan was, in substance, a belated challenge to the plan, which had attained finality and stood "frozen" upon approval; consequently, no modification of distribution or interference with implementation was permitted and the impugned orders were left undisturbed. en-us Fri, 09 Jan 2026 00:00:00 +0530 Sat, 10 Jan 2026 10:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784773 The dominant issue was maintainability under s.61(2) IBC. The appellate tribunal held the appeal was filed beyond the statutory period, no application for condonation was on record, and no "sufficient cause" was shown; consequently, the appeal was dismissed as time-barred and not entertained. The tribunal further held that the appellant's plea of discriminatory distribution under the approved resolution plan was, in substance, a belated challenge to the plan, which had attained finality and stood "frozen" upon approval; consequently, no modification of distribution or interference with implementation was permitted and the impugned orders were left undisturbed. Case-Laws IBC Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784773