In this important judgment, NCLAT held that any modification after approval of the CoC and submission to the Adjudicating Authority, irrespective of the content of the terms envisaged by the Resolution Plan, would only lead to further delay and defeat the very scope and objective of the Code. Once the Resolution Plan is approved by the CoC, the Financial Creditors are estopped from seeking any Amendments/Modifications in the Information Memorandum.