https://www.taxtmi.com/caselaws?id=789447 Approval of a resolution plan under Section 31(1) of the Insolvency and Bankruptcy Code, 2016 binds the corporate debtor and all stakeholders, including statutory creditors. Claims not included in the approved plan cease to survive, and recovery proceedings or pending tax appeals cannot continue unless the plan expressly preserves them. In the absence of any such provision, the Tribunal has no jurisdiction to proceed on the merits, and the pending appeals are liable to be disposed of in view of the approved plan. en-us Tue, 03 Feb 2026 00:00:00 +0530 Mon, 06 Apr 2026 16:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789447 Approval of a resolution plan under Section 31(1) of the Insolvency and Bankruptcy Code, 2016 binds the corporate debtor and all stakeholders, including statutory creditors. Claims not included in the approved plan cease to survive, and recovery proceedings or pending tax appeals cannot continue unless the plan expressly preserves them. In the absence of any such provision, the Tribunal has no jurisdiction to proceed on the merits, and the pending appeals are liable to be disposed of in view of the approved plan. Case-Laws Service Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789447