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        VAT / Sales Tax

        Once the resolution plan is approved under the Insolvency and...

        Insolvency resolution plan approval extinguishes all outstanding tax dues. Creditors bound by resolution.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Once the resolution plan is approved under the Insolvency and Bankruptcy Code, any outstanding claims, including those under the Gujarat Value Added Tax Act for assessment years 2006-07 to 2011-12, stand extinguished. The State Tax Authority was an operational creditor in the Corporate Insolvency Resolution Process and had lodged a claim, but did not object to the approval of the resolution plan. Consequently, the demand notice issued by the State Tax Officer for recovery of outstanding dues is quashed and set aside, as no claim can be made after the resolution plan's approval, upholding the settled legal principle.
                                Note: It is a system-generated summary and is for quick reference only.
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