https://www.taxtmi.com/caselaws?id=778623 ITAT DELHI - AT held that the revenue department ranks as an operational creditor and must present claims during insolvency proceedings; authorities under IBC need not adjudicate tax validity but must be informed so resolution applicants can account for liabilities. Once a resolution plan was approved on 04.02.2020, the impugned assessment became non est and unenforceable, so no recovery may be effected post-approval. Grounds 2.1-2.3 were sustained; remaining merits were rendered academic. The decision notes SC authority confirming no special status for government in IBC. en-us Fri, 17 Jan 2025 00:00:00 +0530 Wed, 17 Sep 2025 14:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778623 ITAT DELHI - AT held that the revenue department ranks as an operational creditor and must present claims during insolvency proceedings; authorities under IBC need not adjudicate tax validity but must be informed so resolution applicants can account for liabilities. Once a resolution plan was approved on 04.02.2020, the impugned assessment became non est and unenforceable, so no recovery may be effected post-approval. Grounds 2.1-2.3 were sustained; remaining merits were rendered academic. The decision notes SC authority confirming no special status for government in IBC. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778623