The issues for determination in this appeal is: (a) whether in light of the admitted fact that the IRP himself filed the CIRP withdrawal application on 18/10/2021 which was just 12 days after commencement of the CIRP, whether it was justified on the part of the IRP to still continue with the CIRP proceedings; (b) whether the Adjudicating Authority had erred in disallowing certain CIRP expenses claimed by the Appellant/IRP by treating them as “non-essential”; and (c) whether the remarks disapproving the conduct of the IRP in the present matter by the Adjudicating Authority stands to reason.