2026 (9) TMI 1387

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....dent : Shri Abhishek Mukharjee, Authorised Representative ORDER SANJIV SRIVASTAVA: It has been informed that proceedings for liquidation of appellant-company has been taken up by NCLT and an Insolvency Resolution Professional is also appointed vide C.P. (IB)/907(MB)2025 dated 08.05.2026. 2.0 Rule 22 of CESTAT Procedure Rules, 1982 provide as under: RULE 22. Continuance of proc....

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....esenting the application within the period so specified, allow it to be presented within such further period as it may deem fit. 3.0 In case of Ghanshyam Mishra [(2021) 9 SCC 657], Hon'ble Supreme Court held as follows: "95. In the result, we answer the questions framed by us as under: (i) That once a resolution plan is duly approved by the Adjudicating Authority under subsect....