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    <title>RECOVERY OF TAX DUES VIS-À-VIS CLAIM UNDER IBC – SUPREME COURT IN RUCHI SOYA CASE</title>
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    <description>Claims not lodged with the Resolution Professional after public notices during CIRP, and not included in an approved resolution plan under Section 31 of the IBC, stand frozen and extinguished on the date of approval and cannot be pursued thereafter; statutory or operational dues omitted from the plan are consequently barred from later enforcement against the corporate debtor.</description>
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      <description>Claims not lodged with the Resolution Professional after public notices during CIRP, and not included in an approved resolution plan under Section 31 of the IBC, stand frozen and extinguished on the date of approval and cannot be pursued thereafter; statutory or operational dues omitted from the plan are consequently barred from later enforcement against the corporate debtor.</description>
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