https://www.taxtmi.com/article/detailed?id=16111 An approved resolution plan under the Insolvency and Bankruptcy Code can extinguish pre-approval GST liabilities because IBC prevails over inconsistent tax law and operates with a moratorium during CIRP. Creditors, including GST authorities, must file claims within the insolvency process, and liabilities not provided for in the resolution framework cannot ordinarily be revived later. Under the clean slate doctrine, an approved resolution plan binds all stakeholders, including government authorities, and bars fresh demands for pre-resolution liabilities. en-us Tue, 31 Mar 2026 08:27:50 +0530 Tue, 31 Mar 2026 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16111 An approved resolution plan under the Insolvency and Bankruptcy Code can extinguish pre-approval GST liabilities because IBC prevails over inconsistent tax law and operates with a moratorium during CIRP. Creditors, including GST authorities, must file claims within the insolvency process, and liabilities not provided for in the resolution framework cannot ordinarily be revived later. Under the clean slate doctrine, an approved resolution plan binds all stakeholders, including government authorities, and bars fresh demands for pre-resolution liabilities. Articles Goods and Services Tax - GST Tue, 31 Mar 2026 08:27:50 +0530 https://www.taxtmi.com/article/detailed?id=16111