Vaibhav Singh Tiwari * | Yash Sharan **   INTRODUCTION Corporate restructuring through merger and acquisition has been a time-consuming and procedurally challenging process in India, especially when such a scheme must be reviewed by the National Company Law Tribunal (" NCLT "). To address these frictions, Section 233 of the Companies Act 2013 (" Act ") introduces a fast track merger (" FTM ") route, supplemented by Rule 25 of the Companies (Compromises, Arrangements and Amal