https://www.taxtmi.com/caselaws?id=466635 A subsequent application seeking MSME registration was held barred by res judicata and finality where an earlier application on the same relief was decided on merits and the available appeal was not pursued; therefore the later application was not maintainable and was misconceived. The Tribunal's admission of the liquidation petition was reviewed against the CIRP progress, absence of assets and stalled business activity; no error of law or jurisdiction was shown in permitting liquidation and dismissing the later MSME application as infructuous. The appeal was dismissed and the liquidation order upheld. en-us Tue, 10 Dec 2024 00:00:00 +0530 Sat, 14 Feb 2026 20:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466635 A subsequent application seeking MSME registration was held barred by res judicata and finality where an earlier application on the same relief was decided on merits and the available appeal was not pursued; therefore the later application was not maintainable and was misconceived. The Tribunal's admission of the liquidation petition was reviewed against the CIRP progress, absence of assets and stalled business activity; no error of law or jurisdiction was shown in permitting liquidation and dismissing the later MSME application as infructuous. The appeal was dismissed and the liquidation order upheld. Case-Laws IBC Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466635