https://www.taxtmi.com/caselaws?id=409620 The court allowed the civil application, substituting the respondent's name to UltraTech Nathdwara Cement Limited and disposed of the Tax Appeal. It held that the approved resolution plan was binding on all stakeholders, including the Central Government. The Department's claim was deemed a contingent liability covered under the plan. The court rejected arguments on the prospective application of the IBC amendment and the reliance on the Electrosteel case. en-us Fri, 05 Feb 2021 00:00:00 +0530 Tue, 13 Jul 2021 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409620 The court allowed the civil application, substituting the respondent's name to UltraTech Nathdwara Cement Limited and disposed of the Tax Appeal. It held that the approved resolution plan was binding on all stakeholders, including the Central Government. The Department's claim was deemed a contingent liability covered under the plan. The court rejected arguments on the prospective application of the IBC amendment and the reliance on the Electrosteel case. Case-Laws Customs Fri, 05 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409620