https://www.taxtmi.com/caselaws?id=794214 A completed liquidation auction, followed by confirmation of sale and issuance of the sale certificate, is ordinarily not disturbed absent substantiated fraud or legal infirmity. The Tribunal rejected objections based on alleged inadequate publication, reserve price reduction, collusion, and non-registration of the sale certificate, holding that the auction complied with the liquidation regulations and that registration was not required. It also held that a subsequent bankruptcy order under the Insolvency and Bankruptcy Code rendered the appellant's challenge unsustainable and the appeal not maintainable in the changed factual and legal position. en-us Thu, 25 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794214 A completed liquidation auction, followed by confirmation of sale and issuance of the sale certificate, is ordinarily not disturbed absent substantiated fraud or legal infirmity. The Tribunal rejected objections based on alleged inadequate publication, reserve price reduction, collusion, and non-registration of the sale certificate, holding that the auction complied with the liquidation regulations and that registration was not required. It also held that a subsequent bankruptcy order under the Insolvency and Bankruptcy Code rendered the appellant's challenge unsustainable and the appeal not maintainable in the changed factual and legal position. Case-Laws IBC Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794214