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    <description>Addresses whether adjudicating authorities may extend the Personal Insolvency Resolution Process (PIRP) timeline beyond the moratorium outer limit under Section 101 of the IBC; concludes that the 180 day moratorium outer limit remains fixed for moratorium protection but does not automatically terminate the PIRP or bar the authority from permitting limited extensions of the resolution process where timelines are procedural or directory and substantive justice or stakeholders&#039; interests require; consequence: applications for procedural extension of PIRP were allowed to permit completion and submission of the repayment plan report within the specified extended period.</description>
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