https://www.taxtmi.com/caselaws?id=450462 The dominant issue was whether a sales tax demand notice could be invalidated on the basis of an NCLT-approved corporate insolvency resolution plan proposing NIL payment towards sales tax dues. The HC held the NCLT process appeared collusive and stage-managed by the corporate debtor's promoter to defeat creditors, noting inadequate notice, undue haste in fixing claim timelines, and absence of disclosed creditor particulars or meaningful CoC deliberation in the approval order. On this reasoning, the HC found the NCLT order could not be relied upon to nullify statutory tax dues and that the challenge to the demand notice was unsustainable; the writ petition was dismissed. en-us Mon, 05 Feb 2024 00:00:00 +0530 Mon, 12 Jan 2026 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450462 The dominant issue was whether a sales tax demand notice could be invalidated on the basis of an NCLT-approved corporate insolvency resolution plan proposing NIL payment towards sales tax dues. The HC held the NCLT process appeared collusive and stage-managed by the corporate debtor's promoter to defeat creditors, noting inadequate notice, undue haste in fixing claim timelines, and absence of disclosed creditor particulars or meaningful CoC deliberation in the approval order. On this reasoning, the HC found the NCLT order could not be relied upon to nullify statutory tax dues and that the challenge to the demand notice was unsustainable; the writ petition was dismissed. Case-Laws IBC Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450462