The Disciplinary Committee (DC) found two major contraventions. First, Mr. Baser failed to seek timely extension of CIRP beyond the statutory 180-day limit and continued proceedings for over 300 days without CoC approval or an application to the NCLT, contrary to Section 12 of the Code. Second, he delayed filing the liquidation application despite the Committee of Creditors (CoC) expressing intent to liquidate. DC has suspended his registration for one year.