Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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The HC held that as per Sections 31 and 238 of the IBC, the approved Resolution Plan is binding on the Corporate Debtor, its creditors, guarantors, and stakeholders, including government authorities. With the approval of the Resolution Plan by the NCLT, all dues of creditors, corporate, statutory, and others stand extinguished, and no demand can be raised for the period prior to the specified date. Consequently, the impugned communication/notice demanding outstanding entry tax was invalid, and the petition was allowed.
The HC held that as per Sections 31 and 238 of the IBC, the approved Resolution Plan is binding on the Corporate Debtor, its creditors, guarantors, and stakeholders, including government authorities. With the approval of the Resolution Plan by the NCLT, all dues of creditors, corporate, statutory, and others stand extinguished, and no demand can be raised for the period prior to the specified date. Consequently, the impugned communication/notice demanding outstanding entry tax was invalid, and the petition was allowed.
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