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The HC allowed the petition, quashing and setting aside the impugned order dated 25 February 2025, holding that statutory and other pre-approval claims not incorporated in an approved resolution plan stand extinguished on the date of approval under Section 31, IBC. The court found respondents' issuance and disposal of a show-cause notice post-approval to be contrary to binding apex court precedent and therefore wholly without jurisdiction. Consequently respondents are barred from pursuing proceedings or recovering dues accruing prior to the transfer/approval date, and the relief sought by the petitioner is granted, with all proceedings in respect of non-plan claims declared null and void.