https://www.taxtmi.com/caselaws?id=786696 Approval of a resolution plan under Section 31(1) of the Insolvency and Bankruptcy Code binds stakeholders and extinguishes claims not provided for in that plan. The IBC moratorium, the binding effect of the approved plan, and the Code's overriding operation prevent initiation or continuation of proceedings concerning extinguished statutory dues. Pending tax appeals may continue only where the approved resolution plan expressly permits their continuation; otherwise, they stand concluded and the appellate authority becomes functus officio. en-us Mon, 16 Feb 2026 00:00:00 +0530 Mon, 16 Feb 2026 17:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786696 Approval of a resolution plan under Section 31(1) of the Insolvency and Bankruptcy Code binds stakeholders and extinguishes claims not provided for in that plan. The IBC moratorium, the binding effect of the approved plan, and the Code's overriding operation prevent initiation or continuation of proceedings concerning extinguished statutory dues. Pending tax appeals may continue only where the approved resolution plan expressly permits their continuation; otherwise, they stand concluded and the appellate authority becomes functus officio. Case-Laws Service Tax Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786696