https://www.taxtmi.com/caselaws?id=792108 Statutory dues arising before the insolvency sale could not be enforced against the auction purchaser because the respondents had not lodged their claims in the insolvency process and the liabilities were not included in the approved resolution plan; such unsubmitted claims stood extinguished. A demand for electricity arrears relating to 2008-09, raised in 2025, was also unsustainable because Section 56(2) of the Electricity Act bars recovery by disconnection of stale dues beyond the prescribed period. The HC quashed the demand notice and restrained disconnection of supply on the basis of the impugned arrears claim. en-us Mon, 16 Mar 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792108 Statutory dues arising before the insolvency sale could not be enforced against the auction purchaser because the respondents had not lodged their claims in the insolvency process and the liabilities were not included in the approved resolution plan; such unsubmitted claims stood extinguished. A demand for electricity arrears relating to 2008-09, raised in 2025, was also unsustainable because Section 56(2) of the Electricity Act bars recovery by disconnection of stale dues beyond the prescribed period. The HC quashed the demand notice and restrained disconnection of supply on the basis of the impugned arrears claim. Case-Laws IBC Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792108