https://www.taxtmi.com/caselaws?id=783402 HC held that, in view of prior coordinate bench decisions concerning the same corporate debtor and the language of the NCLT orders approving the resolution plan under IBC, the effective date of final approval and takeover on a "clean slate" basis is 04.09.2019. Consequently, the impugned order raising demands for periods prior to 04.09.2019 was quashed as impermissible post-resolution. The respondent authority was granted liberty to issue a fresh show cause notice for any period subsequent to 04.09.2019, to be adjudicated in accordance with law. The writ petition was disposed of. en-us Thu, 11 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783402 HC held that, in view of prior coordinate bench decisions concerning the same corporate debtor and the language of the NCLT orders approving the resolution plan under IBC, the effective date of final approval and takeover on a "clean slate" basis is 04.09.2019. Consequently, the impugned order raising demands for periods prior to 04.09.2019 was quashed as impermissible post-resolution. The respondent authority was granted liberty to issue a fresh show cause notice for any period subsequent to 04.09.2019, to be adjudicated in accordance with law. The writ petition was disposed of. Case-Laws GST Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783402