In this case, last date for filing the claim was 18.03.2020, a Resolution Plan was approved by CoC on 30.03.2021 and pending for approval of NCLT. The Appellant filed its claim before the RP on 04.10.2022. NCLAT held that Hon’ble Supreme Court in recent Judgment in M/s. R.P.S. Infrastructure Limited Vs. Mukul Kumar and Anr. (2023) ibclaw.in 102 SC has already taken the view that after approval of the plan by the CoC, the claims cannot be entertained. There is no dispute with the facts that the claim was filed by the Appellant after approval of the plan by the CoC. The Appellant has also not been able to show that claim of the Appellant was reflected in the records of the Corporate Debtor.
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