1. As I.A. No. 974/2023 and I.A. No. 2647/2023 involve common set of facts and similar reliefs, they were heard together and are being disposed of by this common order.

2. IA/974/2023 is filed by Mr. Abhijit Guhathakurta, the Liquidator of M/s EPC Constructions India Limited seeking approval of the sale of Corporate Debtor as a ‘going concern’ along with certain reliefs & concessions. I.A. No. 2647/2023 is filed by M/s Freight Wings Private Limited, the Successful Bidder of the 8^th Round of Auction conducted on 29.12.2022 for sale of Corporate Debtor as a ‘going concern’, also seeking reliefs and concessions same as sought by the Liquidator, but with few additional reliefs.

3. Shorn of unnecessary details, the undisputed facts are stated below:

(i) M/s EPC Constructions India Limited (Corporate Debtor) was admitted to Corporate Insolvency Resolution Process (CIRP) vide order dated 20.04.2018 in the captioned Company Petition no. 1832/2017.

(ii) Mr. Abhijit Guhathakurta (Applicant herein) was appointed as the Interim Resolution Professional (IRP) and was later confirmed as the Resolution Professional (RP) of the Corporate Debtor, by the Committee of Creditors (CoC) in the 1st CoC Meetin