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    <description>HC held that once a resolution plan is approved by the NCLT, other creditors are barred from raising subsequent claims as this would disrupt the resolution process. The court quashed the impugned assessment order dated 29.04.2025 passed under Section 74(9) of the CGST/UPGST Act, 2017 relating to FY 2018-21 and allowed the petition.</description>
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