https://www.taxtmi.com/caselaws?id=797882 Approved insolvency resolution plans do not extinguish GST liabilities arising after their implementation date. The contemplated waiver covered indirect-tax dues up to that date, while any further relief remained subject to consideration by the appropriate authorities. Interest and penalty waiver for liabilities covered by the plan had not been sought. As the impugned GST proceedings concerned a subsequent tax period outside the plan's temporal scope, applicable insolvency-law amendments and the stated legal position did not support extending the plan's relief to those liabilities. en-us Thu, 20 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 14:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797882 Approved insolvency resolution plans do not extinguish GST liabilities arising after their implementation date. The contemplated waiver covered indirect-tax dues up to that date, while any further relief remained subject to consideration by the appropriate authorities. Interest and penalty waiver for liabilities covered by the plan had not been sought. As the impugned GST proceedings concerned a subsequent tax period outside the plan's temporal scope, applicable insolvency-law amendments and the stated legal position did not support extending the plan's relief to those liabilities. Case-Laws IBC Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797882