https://www.taxtmi.com/caselaws?id=793064 Approved insolvency resolution plans extinguish statutory dues that do not form part of the plan, and no proceeding for those dues can continue. Applying the Supreme Court principle in Ghanashyam Mishra and followed coordinate bench rulings, the Tribunal noted that once the approved plan was placed on record, the disputed indirect tax dues could not survive outside the plan. It therefore treated the pending appeal as abated and held that it had become functus officio in relation to the appeal. en-us Fri, 15 May 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793064 Approved insolvency resolution plans extinguish statutory dues that do not form part of the plan, and no proceeding for those dues can continue. Applying the Supreme Court principle in Ghanashyam Mishra and followed coordinate bench rulings, the Tribunal noted that once the approved plan was placed on record, the disputed indirect tax dues could not survive outside the plan. It therefore treated the pending appeal as abated and held that it had become functus officio in relation to the appeal. Case-Laws Central Excise Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793064