The Supreme Court (SC), while dealing with the powers of the Adjudicating Authority (AA) to direct re-evaluation of the assets after submission of resolution plan for its approval, has held that such a direction is unwarranted, when the resolution plan has been duly approved by the Committee of Creditors (CoC) & when no objections as to any deficiency/irregularity in the resolution plan has been raised by either resolution professional, resolution applicant or the CoC. The SC further noted that when a final negotiated resolution plan is approved by CoC and the same does not fall short of conditions stipulated under Section 30 & 31 of the Insolvency & Bankruptcy Code, 2016, AA’s interference is unwarranted.