https://www.taxtmi.com/caselaws?id=800298 Statutory GST claims for pre-effective-date periods that are not lodged during the corporate insolvency resolution process are extinguished upon approval of the resolution plan, including unassessed, unknown, interest and penalty claims. Section 31(1) of the Insolvency and Bankruptcy Code binds governmental authorities to the approved plan, and its overriding effect prevents later GST adjudication or recovery of extinguished liabilities. General GST adjudicatory provisions and liquidation-related provisions cannot revive such claims. Availability of a statutory appeal does not bar writ jurisdiction where proceedings are initiated without jurisdiction or contrary to binding insolvency law. en-us Thu, 01 Oct 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800298 Statutory GST claims for pre-effective-date periods that are not lodged during the corporate insolvency resolution process are extinguished upon approval of the resolution plan, including unassessed, unknown, interest and penalty claims. Section 31(1) of the Insolvency and Bankruptcy Code binds governmental authorities to the approved plan, and its overriding effect prevents later GST adjudication or recovery of extinguished liabilities. General GST adjudicatory provisions and liquidation-related provisions cannot revive such claims. Availability of a statutory appeal does not bar writ jurisdiction where proceedings are initiated without jurisdiction or contrary to binding insolvency law. Case-Laws GST Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800298