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The SC held that upon approval of a resolution plan under Section 31 of the Insolvency and Bankruptcy Code, all dues not included in the plan are extinguished, including statutory dues owed to government authorities. The Court determined that authorities' attempts to recover pre-resolution plan dues were contemptuous, as these claims were not submitted during the resolution process despite public notice. While finding the respondents' actions contemptuous for continuing recovery proceedings after the Ghanshyam Mishra judgment was brought to their attention, the Court declined to impose penalties, giving them the benefit of doubt. The demand notices and subsequent proceedings were quashed as illegal, and the contempt petition was disposed of after accepting the contemnors' unconditional apology.
The SC held that upon approval of a resolution plan under Section 31 of the Insolvency and Bankruptcy Code, all dues not included in the plan are extinguished, including statutory dues owed to government authorities. The Court determined that authorities' attempts to recover pre-resolution plan dues were contemptuous, as these claims were not submitted during the resolution process despite public notice. While finding the respondents' actions contemptuous for continuing recovery proceedings after the Ghanshyam Mishra judgment was brought to their attention, the Court declined to impose penalties, giving them the benefit of doubt. The demand notices and subsequent proceedings were quashed as illegal, and the contempt petition was disposed of after accepting the contemnors' unconditional apology.
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