# CA Vineeta Maheshwari vs. M/s Bloom Dekor Limited

> NCLT judgment dated 2 Apr 2026. Citation: TCN-2026-NCLT-00369. The case pertains to an application filed by the Resolution Professional, CA Vineeta…

- **Court:** NCLT
- **Order date:** 2 Apr 2026
- **Citation:** TCN-2026-NCLT-00369
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclt-kolkata/ca-vineeta-maheshwari-vs-ms-bloom-dekor-limited-0a73b152

## Summary

### Background

The case pertains to an application filed by the Resolution Professional, CA Vineeta Maheshwari, of M/s. Bloom Dekor Limited under Section 12(2) of the Insolvency and Bankruptcy Code, 2016, seeking an extension of the Corporate Insolvency Resolution Process (CIRP) period, exclusion of a certain period due to litigation, and condonation of delay.

## Facts

The application was filed under Section 12(2) of the Insolvency and Bankruptcy Code, 2016, read with Rule 11 of NCLT Rules, 2016.

The CIRP against the Corporate Debtor was initiated pursuant to an order dated 11.10.2023.

The Committee of Creditors (CoC) was constituted on 01.11.2023, and the Applicant was confirmed as Resolution Professional on 08.11.2023.

The Resolution Professional invited Expression of Interest (EOI) from prospective Resolution Applicants on 21.12.2023.

Resolution plans were received from prospective Resolution Applicants, including Dr. Sunil Gupta and Mishtann Foods Limited, on 23.02.2024.

The CoC approved filing of an application seeking extension of CIRP period beyond 180 days under Section 12 of the Code on 29.03.2024.

…

## Issues and analysis

### Issue 1: Whether the delay in filing the …

**Ratio:** The Hon'ble Supreme Court in Committee of Creditors of Essar Steel India Ltd. vs. Satish

…

**Reasoning:** The explanation furnished by the Applicant demonstrates that the delay occurred due to

…

**Interpretation:** The Code is a beneficial legislation which prioritises revival and

…

**Application:** The delay in filing the present application is hereby condoned, considering the

…

## Parties

- **Judges:** SHAMMI…; SANJEEV S…
- **Appellants:** CA Vineeta…
- **Respondents:** M/s Bloom Dekor…
- **Other parties:** Insolvency and…; Corporate…; +6 more

## Timeline

- **2023-10-11 — Commencement…**: Date of commencement of CIRP against…
- **2024-04-08 — Completion of…**: Date of completion of…

---

This is a preview. The full structured summary, issues, precedents and source judgment are available on CaseEase - Legal Intelligence Simplified: https://caseease.in/cases/ibc/nclt-kolkata/ca-vineeta-maheshwari-vs-ms-bloom-dekor-limited-0a73b152