https://www.taxtmi.com/caselaws?id=787661 Liquidator fee under Regulation 4(2) of the IBBI (Liquidation Process) Regulations, 2016 is determined by the actual period taken for realisation of assets. The claimed exclusion of time linked to the resumption of auctions on medical grounds was not accepted because the record showed that realisation occurred after more than one year. On that basis, the fee was computed under the third bucket, and the amount already withdrawn in excess of the admissible fee was held refundable, together with GST. The decision confirms that any exclusion of time from the fee-period calculation must be properly established on record. en-us Tue, 24 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787661 Liquidator fee under Regulation 4(2) of the IBBI (Liquidation Process) Regulations, 2016 is determined by the actual period taken for realisation of assets. The claimed exclusion of time linked to the resumption of auctions on medical grounds was not accepted because the record showed that realisation occurred after more than one year. On that basis, the fee was computed under the third bucket, and the amount already withdrawn in excess of the admissible fee was held refundable, together with GST. The decision confirms that any exclusion of time from the fee-period calculation must be properly established on record. Case-Laws IBC Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787661