https://www.taxtmi.com/caselaws?id=778657 The HC allowed the petition and quashed the tax authority's Order-in-Original dated 26 Feb 2025 for FY 2021, holding that demands for periods prior to the NCLT's approval of the resolution plan (11 Aug 2023) are extinguished. The court applied the principle that claims not included in an approved resolution plan cannot be initiated or continued, and therefore the GST demand raised for the pre-approval period could not be sustained. The impugned order was set aside. en-us Thu, 11 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 08:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778657 The HC allowed the petition and quashed the tax authority's Order-in-Original dated 26 Feb 2025 for FY 2021, holding that demands for periods prior to the NCLT's approval of the resolution plan (11 Aug 2023) are extinguished. The court applied the principle that claims not included in an approved resolution plan cannot be initiated or continued, and therefore the GST demand raised for the pre-approval period could not be sustained. The impugned order was set aside. Case-Laws GST Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778657