https://www.taxtmi.com/caselaws?id=800375 Claims relating to periods before approval of a resolution plan are extinguished under the corporate insolvency resolution framework. NCLT observations applying that position fall within its jurisdiction. An asserted conflict with State tax legislation does not by itself create jurisdictional error, because allowing State tax claims to bypass the resolution process would undermine the binding effect of an approved resolution plan. Writ jurisdiction should not be invoked to challenge such observations where the Insolvency and Bankruptcy Code provides a statutory appellate remedy before the NCLAT. en-us Thu, 01 Oct 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800375 Claims relating to periods before approval of a resolution plan are extinguished under the corporate insolvency resolution framework. NCLT observations applying that position fall within its jurisdiction. An asserted conflict with State tax legislation does not by itself create jurisdictional error, because allowing State tax claims to bypass the resolution process would undermine the binding effect of an approved resolution plan. Writ jurisdiction should not be invoked to challenge such observations where the Insolvency and Bankruptcy Code provides a statutory appellate remedy before the NCLAT. Case-Laws IBC Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800375