https://www.taxtmi.com/caselaws?id=779102 The HC held that the Resolution Plan approved on 17.03.2023 extinguished all tax liabilities, assessed and unassessed, for the corporate debtor, so the petitioner could not be saddled with pre-approval tax claims or ineligible input tax credit demands. Relying on the SC principle that a successful resolution applicant must not face undecided claims post-approval, the court found the impugned notices and show-cause orders unlawful. The orders and SCNs were set aside and the petition allowed. en-us Thu, 28 Aug 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779102 The HC held that the Resolution Plan approved on 17.03.2023 extinguished all tax liabilities, assessed and unassessed, for the corporate debtor, so the petitioner could not be saddled with pre-approval tax claims or ineligible input tax credit demands. Relying on the SC principle that a successful resolution applicant must not face undecided claims post-approval, the court found the impugned notices and show-cause orders unlawful. The orders and SCNs were set aside and the petition allowed. Case-Laws GST Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779102