https://www.taxtmi.com/caselaws?id=776446 After approval of a resolution plan under insolvency law, pre-resolution GST claims not included in the plan stand extinguished and cannot be revived through fresh assessment or recovery proceedings. A GST assessment relating to a period before approval of the resolution plan was therefore invalid, because enforcing such liability would undermine the finality of the resolution process and the fresh-start objective for the successful resolution applicant. The assessment order was quashed, and any amount recovered pursuant to it was directed to be refunded. en-us Thu, 07 Aug 2025 00:00:00 +0530 Mon, 11 Aug 2025 08:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776446 After approval of a resolution plan under insolvency law, pre-resolution GST claims not included in the plan stand extinguished and cannot be revived through fresh assessment or recovery proceedings. A GST assessment relating to a period before approval of the resolution plan was therefore invalid, because enforcing such liability would undermine the finality of the resolution process and the fresh-start objective for the successful resolution applicant. The assessment order was quashed, and any amount recovered pursuant to it was directed to be refunded. Case-Laws GST Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776446