The DC has considered the SCN, the reply to SCN, oral and written submissions of Mr. P.R. 2.1.5 Mr. P.R. 2.1.6 Mr. P.R. The proviso to clause (d) makes this filing requirement applicable to every liquidation process ongoing or commencing on or after the date of commencement of the IBBI (Liquidation Process) (Amendment) Regulations, 2021. Raman submitted that he has at all times extended full cooperation to the IBBI and had never deliberately failed to respond to any communication.