https://www.taxtmi.com/caselaws?id=776536 The HC held that non-consideration of the insolvency framework and the binding effect of an approved resolution plan could amount to an error apparent on the face of the record, making review maintainable. It further held that a pre-CIRP income tax demand and assessment order, if not included in the approved resolution plan, could not be enforced against the corporate debtor after approval, because the IBC moratorium, binding plan, and overriding effect of the Code gave the successful resolution applicant a clean slate. The existence of an appellate remedy under the Income Tax Act did not bar writ jurisdiction where the challenge was to the very enforceability of the demand. en-us Fri, 08 Aug 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776536 The HC held that non-consideration of the insolvency framework and the binding effect of an approved resolution plan could amount to an error apparent on the face of the record, making review maintainable. It further held that a pre-CIRP income tax demand and assessment order, if not included in the approved resolution plan, could not be enforced against the corporate debtor after approval, because the IBC moratorium, binding plan, and overriding effect of the Code gave the successful resolution applicant a clean slate. The existence of an appellate remedy under the Income Tax Act did not bar writ jurisdiction where the challenge was to the very enforceability of the demand. Case-Laws IBC Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776536