https://www.taxtmi.com/caselaws?id=779102 Under the Insolvency and Bankruptcy Code, 2016, approval of a resolution plan freezes claims not included in the plan, and a successful resolution applicant acquires the corporate debtor on a clean slate. The Gujarat HC applied this principle to GST demands, adjudication orders and show-cause notices relating to periods before approval and implementation of the resolution plan. It held that pre-approval statutory dues of the Central or State Government not forming part of the plan stand extinguished, so recovery proceedings for those liabilities could not be continued or initiated after approval. The impugned GST proceedings for the pre-approval period were therefore quashed. 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 Under the Insolvency and Bankruptcy Code, 2016, approval of a resolution plan freezes claims not included in the plan, and a successful resolution applicant acquires the corporate debtor on a clean slate. The Gujarat HC applied this principle to GST demands, adjudication orders and show-cause notices relating to periods before approval and implementation of the resolution plan. It held that pre-approval statutory dues of the Central or State Government not forming part of the plan stand extinguished, so recovery proceedings for those liabilities could not be continued or initiated after approval. The impugned GST proceedings for the pre-approval period were therefore quashed. Case-Laws GST Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779102