The NCLT, Allahabad Bench, comprising Praveen Gupta (Member-Judicial) and Ashish Verma (Member-Technical), has observed that unlike CIRP proceedings, there is no enabling provision under the liquidation process regulations permitting acceptance of belated claims. The applicant submitted that the delay in filing was due to administrative procedures and inadvertent errors, such as delayed notarization and internal approval. The tribunal considered the issue of whether it has the power to condone the delay of 45 days in filing the application challenging the rejection of the appellant's claim. The bench further referred to the judgment of UCO Bank v. Nicco Corporation Ltd. (In Liquidation) [CA 31/KB/2018] to observe that, unlike CIRP proceedings, there is no enabling provision under the Liquidation Process Regulations permitting acceptance of belated claims. Accordingly, the bench dismissed the application, observing that the delay beyond 45 days could not be condoned.