https://www.taxtmi.com/caselaws?id=444502 Approval of a resolution plan under the Insolvency and Bankruptcy Code extinguishes claims and liabilities relating to the pre-approval period when those claims are covered by the plan. The plan is binding on the corporate debtor and all stakeholders, including governmental authorities, so pending proceedings based on such pre-approval claims become unsustainable. On that basis, the dispute relating to the earlier period no longer survived for adjudication and the appeal did not survive. en-us Wed, 23 Aug 2023 00:00:00 +0530 Wed, 18 Oct 2023 07:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444502 Approval of a resolution plan under the Insolvency and Bankruptcy Code extinguishes claims and liabilities relating to the pre-approval period when those claims are covered by the plan. The plan is binding on the corporate debtor and all stakeholders, including governmental authorities, so pending proceedings based on such pre-approval claims become unsustainable. On that basis, the dispute relating to the earlier period no longer survived for adjudication and the appeal did not survive. Case-Laws Central Excise Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444502