https://www.taxtmi.com/caselaws?id=790527 Claims arising after the liquidation commencement date are not admissible in liquidation, because the liquidation framework permits only claims existing as on that date. Applying Regulation 16(2) of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016, the text states that orders passed after liquidation commencement generated a subsequent claim that fell outside the permissible liquidation claims process. The resulting rejection of claims under Sections 7A, 7Q and 14B was treated as legally justified, and no interference with that rejection was warranted. en-us Thu, 23 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790527 Claims arising after the liquidation commencement date are not admissible in liquidation, because the liquidation framework permits only claims existing as on that date. Applying Regulation 16(2) of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016, the text states that orders passed after liquidation commencement generated a subsequent claim that fell outside the permissible liquidation claims process. The resulting rejection of claims under Sections 7A, 7Q and 14B was treated as legally justified, and no interference with that rejection was warranted. Case-Laws IBC Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790527