https://www.taxtmi.com/caselaws?id=779321 HC allowed the petition and quashed the order and notice dated 14-09-2020. Relying on SC precedents, the court held that statutory demands and proceedings by sales tax authorities after CIRP commencement and moratorium are impermissible if those claims were not submitted to or included in the resolution process; such claims stand extinguished on approval of the resolution plan. Post-moratorium assessments are restricted to claims submitted to the resolution professional, and revenue authorities lose the right to press parallel demands not part of the resolution process. en-us Fri, 19 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779321 HC allowed the petition and quashed the order and notice dated 14-09-2020. Relying on SC precedents, the court held that statutory demands and proceedings by sales tax authorities after CIRP commencement and moratorium are impermissible if those claims were not submitted to or included in the resolution process; such claims stand extinguished on approval of the resolution plan. Post-moratorium assessments are restricted to claims submitted to the resolution professional, and revenue authorities lose the right to press parallel demands not part of the resolution process. Case-Laws VAT / Sales Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779321