https://www.taxtmi.com/caselaws?id=785830 Failure to publish an amended provisional list and invite objections after extending the EoI timeline breached the mandatory provisional-list/objection mechanism, so a belated EoI and its resolution plan could not be validly considered; consequence: the plan was rightly not approved. The adjudicating authority did not find the late applicant ineligible to submit an EoI. No substantive breach of the CIRP period was found. In the interest of stakeholders, the liquidation direction was set aside and the RP and CoC were directed to restart the resolution process by issuing a fresh Form-G, publish provisional and final lists, and conclude solicitation of plans within 90 days, failing which liquidation may follow. en-us Fri, 23 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785830 Failure to publish an amended provisional list and invite objections after extending the EoI timeline breached the mandatory provisional-list/objection mechanism, so a belated EoI and its resolution plan could not be validly considered; consequence: the plan was rightly not approved. The adjudicating authority did not find the late applicant ineligible to submit an EoI. No substantive breach of the CIRP period was found. In the interest of stakeholders, the liquidation direction was set aside and the RP and CoC were directed to restart the resolution process by issuing a fresh Form-G, publish provisional and final lists, and conclude solicitation of plans within 90 days, failing which liquidation may follow. Case-Laws IBC Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785830