The mere fact that CIRP Regulation 40C was introduced on 29 March 2020 will not make it imperative for the IRP to invoke Reg. 40C for extending the timeline as a matter of routine is incorrect, the IRP/RP conducted the CIRP as per the timeline – Ramasamy Palaniappan Vs. Radhakrishnan Dharmarajan RP M/s Appu Hotels Ltd.- NCLAT Chennai