https://www.taxtmi.com/highlights?id=91467 The HC held that once a resolution plan is approved by the NCLT, the GST department is precluded from raising additional tax demands, as this would undermine the resolution process. Consequently, the assessment order dated December 29, 2023, issued under Section 73 of the CGST/UPGST Act, 2017 for the 2017-18 tax period, was quashed. The petition was allowed, affirming that post-approval of the resolution plan, no further claims by creditors, including tax authorities, can be entertained. en-us Mon, 11 Aug 2025 08:43:27 +0530 Mon, 11 Aug 2025 08:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=91467 The HC held that once a resolution plan is approved by the NCLT, the GST department is precluded from raising additional tax demands, as this would undermine the resolution process. Consequently, the assessment order dated December 29, 2023, issued under Section 73 of the CGST/UPGST Act, 2017 for the 2017-18 tax period, was quashed. The petition was allowed, affirming that post-approval of the resolution plan, no further claims by creditors, including tax authorities, can be entertained. Highlights GST Mon, 11 Aug 2025 08:43:27 +0530 https://www.taxtmi.com/highlights?id=91467