NCLT dismisses Rekha's application seeking inclusion of her ₹2.52 crore operational claim in Nutrionex Manufacturers' liquidation.
Applicant filed claim over 400 days late in liquidation, after it was rejected as time-barred during CIRP.
Corporate Debtor was sold as a going concern for ₹28.04 crore and proceeds fully distributed under Section 53.
Tribunal upholds Liquidator's rejection, citing strict timelines under IBC and finality of concluded liquidation process.