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Belated creditor claim cannot revive after plan remand; NCLAT upholds finality under Section 30(2) IBC

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....NCLAT dismissed the appeal by a creditor challenging rejection of its belated claim and seeking to amend an objection to the resolution plan. It held that the NCLT's order dated 04.03.2024, remitting the approved resolution plan to the CoC for reconsideration in light of SC precedent and to ensure compliance with Section 30(2) IBC, did not create any fresh cause of action or right to file fresh or previously rejected claims. The prior rejection of the appellant's delayed claim had attained finality up to the SC. Consequently, both the original objection application and the amendment application were rightly held non-maintainable, and the appeal was rejected.....