https://www.taxtmi.com/caselaws?id=783593 Fresh GST demands for a period prior to NCLT approval of a resolution plan under the IBC were challenged as impermissible post-approval. Applying SC precedent that all dues, including statutory dues, not forming part of the approved resolution plan stand extinguished upon approval under s.31 and no proceedings for prior-period dues can continue, the HC held the tax department, having participated in the CIRP and filed claims, could not raise further demands thereafter, and the new management could not be burdened with additional past-period liabilities. The impugned orders-in-original and consequential demands were set aside and the petitions were disposed of. en-us Mon, 15 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783593 Fresh GST demands for a period prior to NCLT approval of a resolution plan under the IBC were challenged as impermissible post-approval. Applying SC precedent that all dues, including statutory dues, not forming part of the approved resolution plan stand extinguished upon approval under s.31 and no proceedings for prior-period dues can continue, the HC held the tax department, having participated in the CIRP and filed claims, could not raise further demands thereafter, and the new management could not be burdened with additional past-period liabilities. The impugned orders-in-original and consequential demands were set aside and the petitions were disposed of. Case-Laws GST Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783593