Submissions 3.2 Mr. Gupta submitted that the insolvency resolution process costs plays a very significant role in the whole process of CIRP to keep the CD as a going concern and the members of CoC are required to contribute towards the IRPC for the effective implementation of the CIRP of the CD. The RP also requires to make a balance between all stakeholders and to treat them equally in order to run the CIRP process successfully and in the best interest of all stakeholders by maximising the value of the CD. Consequently, the matter relating to the non-payment of the CIRP cost was discussed in the meeting of CoC held on 10.01.2020 and upon the suggestion given by the CoC, it was decided that an application shall be moved to the AA seeking removal of the names of such creditors who were not contributing towards the CIRP cost.