Tribunal Approves Resolution Plan Ignoring GST Liability Due to Unascertained Demand; Res Judicata Bars Further Challenges.

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....Approval of Resolution Plan - Non Consideration of GST liability as First Charge - the ‘demand’ was not ‘ascertained’ and not crystalised and placed before the 1st Respondent / Resolution Professional for consideration of the ‘Committee of Creditors’. Suffice it, for this ‘Tribunal’, to pertinently point out that the Appellant / Petitioner, is prohibited, based on the ‘Principle of Res judicata’, and ‘by its conduct, is estopped’ from agitating the likewise, grounds for determination before the ‘Adjudicating Authority’ / ‘Tribunal’. - AT....