https://www.taxtmi.com/caselaws?id=786696 The note addresses whether pending tax appeals survive approval of a resolution plan under the Insolvency and Bankruptcy Code. It applies the IBC moratorium principle and the binding effect of an approved resolution plan to conclude that claims not provided for in the plan are extinguished and related proceedings cannot be initiated or continued. Continuation of pending appeals depends on an express provision in the approved plan permitting them; absent such provision the appellate forum is functus officio and appeals stand concluded by operation of the approved plan and the IBC's overriding effect. 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 The note addresses whether pending tax appeals survive approval of a resolution plan under the Insolvency and Bankruptcy Code. It applies the IBC moratorium principle and the binding effect of an approved resolution plan to conclude that claims not provided for in the plan are extinguished and related proceedings cannot be initiated or continued. Continuation of pending appeals depends on an express provision in the approved plan permitting them; absent such provision the appellate forum is functus officio and appeals stand concluded by operation of the approved plan and the IBC's overriding effect. Case-Laws Service Tax Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786696