https://www.taxtmi.com/caselaws?id=793991 After approval of a resolution plan, pre-CIRP claims not provided for in the plan, including connected electricity dues and late payment surcharge arising from the same period, stand extinguished under the clean slate principle and cannot be enforced indirectly against the successful resolution applicant. The HC held that the respondent could not insist on payment of pre-CIRP outstanding electricity charges or LPSC as a condition for a fresh connection, and the demand was unlawful. Authorities on section 56 of the Electricity Act were distinguishable because they concerned escaped assessment or later billing corrections, not a pre-existing surcharge already reflected before CIRP. en-us Wed, 24 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793991 After approval of a resolution plan, pre-CIRP claims not provided for in the plan, including connected electricity dues and late payment surcharge arising from the same period, stand extinguished under the clean slate principle and cannot be enforced indirectly against the successful resolution applicant. The HC held that the respondent could not insist on payment of pre-CIRP outstanding electricity charges or LPSC as a condition for a fresh connection, and the demand was unlawful. Authorities on section 56 of the Electricity Act were distinguishable because they concerned escaped assessment or later billing corrections, not a pre-existing surcharge already reflected before CIRP. Case-Laws IBC Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793991