https://www.taxtmi.com/highlights?id=101155 Clean slate principle bars revival of pre-CIRP electricity dues and the connected late payment surcharge after approval of a resolution plan. Where the surcharge had already arisen on unpaid electricity charges before CIRP, extinguishment of the principal pre-resolution claim also prevents indirect recovery of the related surcharge as a condition for restoring supply. Reliance on post-disconnection billing or section 56(2) concepts was misplaced because the liability had already been billed and formed part of the pre-CIRP dues. A demand for pre-CIRP surcharge as a precondition to a fresh electricity connection was therefore treated as arbitrary and without authority of law. en-us Sat, 27 Jun 2026 08:33:51 +0530 Sat, 27 Jun 2026 08:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101155 Clean slate principle bars revival of pre-CIRP electricity dues and the connected late payment surcharge after approval of a resolution plan. Where the surcharge had already arisen on unpaid electricity charges before CIRP, extinguishment of the principal pre-resolution claim also prevents indirect recovery of the related surcharge as a condition for restoring supply. Reliance on post-disconnection billing or section 56(2) concepts was misplaced because the liability had already been billed and formed part of the pre-CIRP dues. A demand for pre-CIRP surcharge as a precondition to a fresh electricity connection was therefore treated as arbitrary and without authority of law. Highlights IBC Sat, 27 Jun 2026 08:33:51 +0530 https://www.taxtmi.com/highlights?id=101155