https://www.taxtmi.com/article/detailed?id=15674 Approval of a resolution plan under the Insolvency and Bankruptcy Code, through the Section 238 non obstante effect and the clean slate principle, gives finality to insolvency proceedings so that claims and dues not included, including unquantified input tax credit benefits not documented in the insolvency record, are extinguished and cannot be imposed on the resolution applicant under the anti profiteering provisions of the CGST Act. en-us Mon, 29 Dec 2025 09:00:48 +0530 Mon, 29 Dec 2025 09:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15674 Approval of a resolution plan under the Insolvency and Bankruptcy Code, through the Section 238 non obstante effect and the clean slate principle, gives finality to insolvency proceedings so that claims and dues not included, including unquantified input tax credit benefits not documented in the insolvency record, are extinguished and cannot be imposed on the resolution applicant under the anti profiteering provisions of the CGST Act. Articles Goods and Services Tax - GST Mon, 29 Dec 2025 09:00:48 +0530 https://www.taxtmi.com/article/detailed?id=15674