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    <title>2022 (3) TMI 191 - GUJARAT HIGH COURT</title>
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    <description>The court concluded that the writ application was rendered infructuous and nonest due to the approval of the resolution plan by the NCLT. The respondent&#039;s claims pending adjudication were extinguished. However, liberty was reserved for the revenue department to invoke Section 61 of the Insolvency and Bankruptcy Code, 2016, if necessary. The court disposed of the writ application and the related civil application accordingly, without expressing any opinion on the merits of the case.</description>
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      <description>The court concluded that the writ application was rendered infructuous and nonest due to the approval of the resolution plan by the NCLT. The respondent&#039;s claims pending adjudication were extinguished. However, liberty was reserved for the revenue department to invoke Section 61 of the Insolvency and Bankruptcy Code, 2016, if necessary. The court disposed of the writ application and the related civil application accordingly, without expressing any opinion on the merits of the case.</description>
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