https://www.taxtmi.com/caselaws?id=776758 Claims and statutory dues arising before approval of a resolution plan under the Insolvency and Bankruptcy Code, 2016 stand extinguished once the plan is sanctioned under Section 31(1), so they cannot be enforced against the corporate debtor. On that basis, a tax demand relating to the pre-resolution period was treated as unenforceable, and the appeal was rendered infructuous after conclusion of the insolvency process. en-us Tue, 07 Jan 2025 00:00:00 +0530 Tue, 19 Aug 2025 08:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776758 Claims and statutory dues arising before approval of a resolution plan under the Insolvency and Bankruptcy Code, 2016 stand extinguished once the plan is sanctioned under Section 31(1), so they cannot be enforced against the corporate debtor. On that basis, a tax demand relating to the pre-resolution period was treated as unenforceable, and the appeal was rendered infructuous after conclusion of the insolvency process. Case-Laws Income Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776758