https://www.taxtmi.com/caselaws?id=790769 An approved resolution plan confines pre-CIRP liabilities to the amounts fixed in the plan, and claims not included in it stand extinguished on approval. Revised tariff bills issued after the plan were treated only as internal accounting adjustments to reflect reduced receivables or bad debt, not as a fresh demand or a basis for refund. As the appellant showed no enforceable entitlement beyond the settled amount, no refund or further relief could be granted contrary to the approved plan. The binding effect of the resolution plan therefore prevented reopening the liability through later tariff revisions. en-us Tue, 28 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790769 An approved resolution plan confines pre-CIRP liabilities to the amounts fixed in the plan, and claims not included in it stand extinguished on approval. Revised tariff bills issued after the plan were treated only as internal accounting adjustments to reflect reduced receivables or bad debt, not as a fresh demand or a basis for refund. As the appellant showed no enforceable entitlement beyond the settled amount, no refund or further relief could be granted contrary to the approved plan. The binding effect of the resolution plan therefore prevented reopening the liability through later tariff revisions. Case-Laws IBC Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790769