NCLAT held that the sole member of CoC having 100% voting share has approved the plan, neither the Adjudicating Authority nor this Tribunal (NCLAT) can substitute its views with the commercial wisdom of the CoC nor should it deal with the technical complexity and merits of Resolution Plan unless it is found it to be contrary to the express provisions of law and against the public interest. It is the settled proposition of law that the commercial wisdom of the Committee of Creditors in approving or rejecting a resolution plan is essentially based on a business decision which involves evaluation of resolution plan based on its feasibility besides the Committee of Creditors being fully informed about the viability of the Corporate Debtor.