CASE COMMENT: MAHARASTHRA SEAMLESS LIMITED …APPELLANT VERSUS PADMANABHAN VENKATESH & ORS …RESPONDENTS(Civil Appeal No. 4242 of 2019) In the present case the two issues were decided by Supreme Court1. Whether the scheme of the Code contemplates that the sum forming part of the resolution plan should match the liquidation value or not?2. Whether Section 12-A of the Code is the applicable route through which a successful resolution Applicant can retreat?Brief Facts of the Case and the Decision of NCLT:…