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    <title>2025 (7) TMI 1881 - ALLAHABAD HIGH COURT</title>
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    <description>Proceedings under section 74 of the Uttar Pradesh GST Act, 2017 were challenged on the basis that the corporate debtors&#039; resolution plans had already been approved under the Insolvency and Bankruptcy Code, 2016. The High Court noted a prima facie view that the impugned show cause notices and orders were covered by the principles in the cited Supreme Court and coordinate Bench decisions on the effect of approved resolution plans, and granted interim protection. The orders were stayed till further orders to the extent they related to the demand against the petitioners, with further pleadings directed.</description>
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