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of The HC allowed the review petition, holding that the tax demand arising from the assessment order dated 18.03.2014 could not be enforced against the petitioner post-approval of the Resolution Plan under the IBC. The Department, as an operational creditor, was required to file its claim during the CIRP; failure to do so resulted in extinguishment of the claim. The Resolution Plan, sanctioned by the Adjudicating Authority and binding on all stakeholders under Section 31(1) IBC, precludes enforcement of any claims outside its framework, including those by tax authorities. The court found that dismissal of the writ petition on alternative remedy grounds without addressing this binding effect constituted an error apparent on the record, justifying review under Order XLVII Rule 1 CPC. Consequently, the impugned assessment and demand notice were declared unenforceable, affirming the primacy of the insolvency resolution process over subsequent tax claims.
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