Approved resolution plan excludes gratuity claims; Annexure 7 records "Nil Payment" for certain claimants, review rejected

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....NCLAT dismissed the review applications and upheld the approved resolution plan, holding that the Applicants' gratuity claims did not form part of the plan. Annexure 7 to the plan expressly recorded "Nil Payment" for specified claimants not on the Corporate Debtor's payroll as on 06.02.2018, including one Applicant, and that Annexure could not be severed or read in isolation. The SRA had implemented payments pursuant to the plan, having discharged a portion of gratuity liabilities. Because the plan, approved by the CoC and adjudicating authority, excluded these claims and had attained finality, the Applicants were precluded from reopening them; no grounds for review existed and the applications were rejected.....