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of The HC held that once a resolution plan is approved by the NCLT, no further claims or liabilities, including GST demands, can be raised against the resolution applicant, as doing so violates the fundamental principles of the Insolvency and Bankruptcy Code designed to provide a fresh start. The Court quashed the impugned assessment order under Section 73 of the CGST/UPGST Act, 2017 for the 2017-18 tax period and the show cause notice under the same provision for 2018-19, emphasizing that post-approval claims disrupt the resolution process and are illegal. Consequently, the petition was allowed, barring the recovery of GST dues after the resolution plan's sanction.
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