Corporate restructuring through a Scheme of Arrangement under Sections 230–232 of the Companies Act, 2013 is a powerful vehicle for business consolidation and shareholder value creation. However, obtaining sanction from the Hon’ble NCLT is not merely a legal proceeding - it is an exercise in meticulous secretarial precision. In our consulting practice, we frequently observe schemes getting delayed due to avoidable procedural oversights: 🔹 The Disconnect in Appointed Da