https://www.taxtmi.com/caselaws?id=311740 Approval of the resolution plan under the Insolvency and Bankruptcy Code, 2016 extinguished all pre-approval claims and liabilities covered by the plan, and the plan became binding on the corporate debtor and all stakeholders, including governmental authorities. As the tax dispute arose from the pre-approval period and the payment schedule under the plan had been completed, the pending appeal was treated as fully settled and no surviving lis remained for adjudication. The dispute was therefore rendered infructuous, and no further examination on the merits was required. en-us Fri, 06 Oct 2023 00:00:00 +0530 Thu, 11 Jan 2024 09:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311740 Approval of the resolution plan under the Insolvency and Bankruptcy Code, 2016 extinguished all pre-approval claims and liabilities covered by the plan, and the plan became binding on the corporate debtor and all stakeholders, including governmental authorities. As the tax dispute arose from the pre-approval period and the payment schedule under the plan had been completed, the pending appeal was treated as fully settled and no surviving lis remained for adjudication. The dispute was therefore rendered infructuous, and no further examination on the merits was required. Case-Laws Insolvency and Bankruptcy Fri, 06 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311740