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    <title>2026 (4) TMI 703 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL, CHENNAI</title>
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    <description>An operational creditor&#039;s claim in CIRP was rejected because it was filed belatedly, lacked supporting proof, and could not be verified against the corporate debtor&#039;s records. The Resolution Professional had sought further particulars to test the invoices, claimed interest, and outstanding dues, but no effective response or corroborating material was produced. In the absence of documents showing that the claim could be reconciled with the books of account, admission was refused. The appellate challenge failed because it did not dislodge the factual basis for rejection or establish compliance with the requirements for submission, verification, and admission of claims within the prescribed insolvency timeline.</description>
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      <description>An operational creditor&#039;s claim in CIRP was rejected because it was filed belatedly, lacked supporting proof, and could not be verified against the corporate debtor&#039;s records. The Resolution Professional had sought further particulars to test the invoices, claimed interest, and outstanding dues, but no effective response or corroborating material was produced. In the absence of documents showing that the claim could be reconciled with the books of account, admission was refused. The appellate challenge failed because it did not dislodge the factual basis for rejection or establish compliance with the requirements for submission, verification, and admission of claims within the prescribed insolvency timeline.</description>
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