https://www.taxtmi.com/caselaws?id=798396 Going-concern sales in liquidation may receive consequential directions needed to implement the sale effectively, including recognition of revised shareholding and listing arrangements, release of charges, updating credit records, unfreezing accounts, continuity of litigation under new management, continuation of subsisting licences and entitlements, and change of corporate status from liquidation to active. These measures operate subject to applicable filings, fees, ownership-change compliance and independent statutory powers. The clean slate doctrine prevents pre-transfer unpaid claims from being imposed on the purchaser after distribution of sale proceeds. Relief cannot, however, preserve all receivables, create a fresh limitation period, waive stamp duty, taxes or registration charges accepted under sale terms, or grant concessions beyond the transaction documents. en-us Thu, 03 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798396 Going-concern sales in liquidation may receive consequential directions needed to implement the sale effectively, including recognition of revised shareholding and listing arrangements, release of charges, updating credit records, unfreezing accounts, continuity of litigation under new management, continuation of subsisting licences and entitlements, and change of corporate status from liquidation to active. These measures operate subject to applicable filings, fees, ownership-change compliance and independent statutory powers. The clean slate doctrine prevents pre-transfer unpaid claims from being imposed on the purchaser after distribution of sale proceeds. Relief cannot, however, preserve all receivables, create a fresh limitation period, waive stamp duty, taxes or registration charges accepted under sale terms, or grant concessions beyond the transaction documents. Case-Laws IBC Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798396