https://www.taxtmi.com/caselaws?id=465903 Whether tax/demand notices issued for periods antecedent to the insolvency-resolution timeline could be sustained. Court held that insolvency commenced 3 Aug 2017, NCLT approved the resolution plan on 17 Jul 2018 and NCLAT made the plan effective on 3 Mar 2020; applying the Supreme Court precedent in Ghanashyam Mishra & Sons, demands relating to periods prior to the date on which the resolution plan was made effective cannot be sustained. Consequence: all challenged demands for the pre-resolution period are quashed and writ petitions disposed. en-us Thu, 08 Dec 2022 00:00:00 +0530 Wed, 14 Jan 2026 20:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465903 Whether tax/demand notices issued for periods antecedent to the insolvency-resolution timeline could be sustained. Court held that insolvency commenced 3 Aug 2017, NCLT approved the resolution plan on 17 Jul 2018 and NCLAT made the plan effective on 3 Mar 2020; applying the Supreme Court precedent in Ghanashyam Mishra & Sons, demands relating to periods prior to the date on which the resolution plan was made effective cannot be sustained. Consequence: all challenged demands for the pre-resolution period are quashed and writ petitions disposed. Case-Laws IBC Thu, 08 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465903