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    <title>2026 (1) TMI 1353 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL PRINCIPAL BENCH, NEW DELHI</title>
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    <description>Information memorandum disclosed existence of municipal statutory dues and cautioned prospective resolution applicants to make independent enquiries; despite that, no claim was originally filed. The adjudicating authority admitted a belated claim after it was filed, directing the resolution professional and successful resolution applicant to accept the claim and permit submission of an addendum to the resolution plan; admission was upheld as within the adjudicating authority&#039;s discretion because the dues were notified in the information memorandum. The appellate challenge to that admission was dismissed, leaving the plan subject to the admitted statutory dues.</description>
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      <link>https://www.taxtmi.com/caselaws?id=785597</link>
      <description>Information memorandum disclosed existence of municipal statutory dues and cautioned prospective resolution applicants to make independent enquiries; despite that, no claim was originally filed. The adjudicating authority admitted a belated claim after it was filed, directing the resolution professional and successful resolution applicant to accept the claim and permit submission of an addendum to the resolution plan; admission was upheld as within the adjudicating authority&#039;s discretion because the dues were notified in the information memorandum. The appellate challenge to that admission was dismissed, leaving the plan subject to the admitted statutory dues.</description>
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