https://www.taxtmi.com/caselaws?id=789514 Reopening proceedings against a dissolved company was addressed in the context of an NCLT-approved resolution plan and the clean slate principle, with the issue being whether a belated claim could be included after approval. The Court found no ground to interfere with the High Court's order and dismissed the Special Leave Petition. The text reflects that claims not timely included under the resolution plan are treated as permanently extinguished after approval, reinforcing finality in insolvency resolution and barring post-approval claim revival. en-us Mon, 06 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789514 Reopening proceedings against a dissolved company was addressed in the context of an NCLT-approved resolution plan and the clean slate principle, with the issue being whether a belated claim could be included after approval. The Court found no ground to interfere with the High Court's order and dismissed the Special Leave Petition. The text reflects that claims not timely included under the resolution plan are treated as permanently extinguished after approval, reinforcing finality in insolvency resolution and barring post-approval claim revival. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789514