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    <title>QUESTIONING OF APPROVED RESOLUTION PLAN BY STATUTORY AUTHORITIES, REGULATORY BODIES INCLUDING DIRECT AND INDIRECT TAX DEPARTMENTS</title>
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    <description>An Adjudicating Authority&#039;s approval of a resolution plan under section 31 renders the plan binding on the corporate debtor and stakeholders, including Central Government tax departments; the moratorium under section 14 bars institution or continuation of suits or proceedings against the corporate debtor during the CIRP, preventing tax or regulatory authorities from challenging the approved resolution plan, and appeals filed during moratorium may be dismissed with liberty to refile after moratorium or by authorized representatives with prior permission.</description>
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      <description>An Adjudicating Authority&#039;s approval of a resolution plan under section 31 renders the plan binding on the corporate debtor and stakeholders, including Central Government tax departments; the moratorium under section 14 bars institution or continuation of suits or proceedings against the corporate debtor during the CIRP, preventing tax or regulatory authorities from challenging the approved resolution plan, and appeals filed during moratorium may be dismissed with liberty to refile after moratorium or by authorized representatives with prior permission.</description>
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