https://www.taxtmi.com/caselaws?id=773480 Approval of a resolution plan under Section 31(1) of the Insolvency and Bankruptcy Code makes the claims covered by the plan binding, while claims not included in the plan stand extinguished. Proceedings cannot be initiated or continued in respect of such -of-plan claims once the plan is duly approved. On that basis, the appeal was held not to survive and was closed accordingly. en-us Fri, 20 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 11:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773480 Approval of a resolution plan under Section 31(1) of the Insolvency and Bankruptcy Code makes the claims covered by the plan binding, while claims not included in the plan stand extinguished. Proceedings cannot be initiated or continued in respect of such -of-plan claims once the plan is duly approved. On that basis, the appeal was held not to survive and was closed accordingly. Case-Laws Service Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773480