Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
The HC dismissed the petition filed by the petitioner against the respondent authority's pre-approval show-cause and demand orders under the GVAT, holding that those statutory claims arose prior to the NCLT's approval of the resolution plan on 04.10.2024. Applying the governing jurisprudence, the court held that statutory dues not included in an approved resolution plan are extinguished upon adjudicating authority's approval under Section 31 of the IBC, and no proceedings in respect of such pre-approval claims may be continued. Consequently the petitioner's challenge to the impugned pre-approval demand orders was not entertained and the petition was disposed of.
The HC dismissed the petition filed by the petitioner against the respondent authority's pre-approval show-cause and demand orders under the GVAT, holding that those statutory claims arose prior to the NCLT's approval of the resolution plan on 04.10.2024. Applying the governing jurisprudence, the court held that statutory dues not included in an approved resolution plan are extinguished upon adjudicating authority's approval under Section 31 of the IBC, and no proceedings in respect of such pre-approval claims may be continued. Consequently the petitioner's challenge to the impugned pre-approval demand orders was not entertained and the petition was disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
