NCLAT upholds NCLT order dismissing L&L Partners' delayed claim for three flats in Grandstar Realty's insolvency.
Appellant claimed flats as payment for legal services to AKME Projects, but wasn't on secured creditor's allottee list.
Tribunal ruled claim wasn't financial debt under IBC as no monetary disbursement was made to corporate debtor.
Resolution plan already approved by CoC; court cited Supreme Court precedent against reopening approved plans.