https://www.taxtmi.com/caselaws?id=437050 Approval of a resolution plan under the Insolvency and Bankruptcy Code binds all stakeholders, including governmental creditors, and extinguishes pre-existing claims not included in the plan. Proceedings relating to such pre-approval dues cannot continue after approval, and the earlier demand order merges into the resolution plan approval order. The pending service tax appeal therefore ceased to survive for adjudication, and the Tribunal became functus officio in relation to that appeal. en-us Tue, 25 Apr 2023 00:00:00 +0530 Wed, 01 Nov 2023 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437050 Approval of a resolution plan under the Insolvency and Bankruptcy Code binds all stakeholders, including governmental creditors, and extinguishes pre-existing claims not included in the plan. Proceedings relating to such pre-approval dues cannot continue after approval, and the earlier demand order merges into the resolution plan approval order. The pending service tax appeal therefore ceased to survive for adjudication, and the Tribunal became functus officio in relation to that appeal. Case-Laws Service Tax Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437050