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CIRP - Demand of VAT - Validity of impugned assessment orders, assessment notices and demand notice - As per the position of law declared in the case of Ghanshyam Mishra, in case of all such debts owed to the Central Government, any State Government or any local authority including tax authority, once a resolution plan is approved all such claims etc which were not a part of the resolution process shall stand extinguished. - Assessment orders and Demand quashed - HC