Sale of Corporate Debtor as a going concern is akin to a de-facto CIRP, therefore, the judgments are applicable in a going concern sale too and NCLT has power to grant reliefs/waivers/concessions only that are directly in relation to the Code and the Companies Act, 2013 – Soumitra Lahiri, Liquidator of SKP Steel Industries Pvt. Ltd. – NCLT Kolkata Bench