https://www.taxtmi.com/highlights?id=97584 Entitlement to liquidator fees was determined by applying the time based bucket fee structure in the liquidation regulations: where effective realisation occurred after one year, fees must be computed at the third bucket rates, and amounts withdrawn in excess are refundable with applicable GST and interest. The Adjudicating Authority excluded certain recognised interruption periods but declined an additional 141 day exclusion for post medical resumption of auctions; on review the Tribunal found no error in that factual and regulatory application and affirmed the third bucket calculation and refund direction. Separate procedural relief: a 56 day delay in re filing the appeal was condoned. en-us Wed, 11 Mar 2026 11:44:01 +0530 Wed, 11 Mar 2026 11:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97584 Entitlement to liquidator fees was determined by applying the time based bucket fee structure in the liquidation regulations: where effective realisation occurred after one year, fees must be computed at the third bucket rates, and amounts withdrawn in excess are refundable with applicable GST and interest. The Adjudicating Authority excluded certain recognised interruption periods but declined an additional 141 day exclusion for post medical resumption of auctions; on review the Tribunal found no error in that factual and regulatory application and affirmed the third bucket calculation and refund direction. Separate procedural relief: a 56 day delay in re filing the appeal was condoned. Highlights IBC Wed, 11 Mar 2026 11:44:01 +0530 https://www.taxtmi.com/highlights?id=97584