TaxTMI 
TaxTMI 
2024 (4) TMI 944
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....bsp; For the respondent No. 1: Mr. Aryak Dutt Mr. Soumen Bhattacharjee. For the CGST Authorities : Mr. Kaushik Dey Mr. Tapan Bhanja. ORDER 1. This intra-Court appeal filed by the writ petitioner is directed against the order dated 13.03.2024 in WPA 3351 of 2024. In the said writ petition, the appellant had challenged the order-in original dated 21.11.2023 passed by the respondent....
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....tor came out as a clean slate in the eye of law; ii) whether it is well settled that the moment the resolution plan is approved all the creditors of the said corporate debtor are estopped from making any claim against the corporate debtor for any dues which arose prior to the date of the approval of the resolution plan; iii) whether on perusal of the resolution plan would also reveal that th....
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....w also canvassed in the writ petition. The order impugned in the writ petition being an appellable order, the learned Single Judge dismissed the writ petition holding that the appellant should avail the alternate remedy. 4. We have elaborately heard learned counsel for the respective parties elaborately. 5. In the instant case, the proceedings before the NCLT, Kolkata Bench for approval of a cor....
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....oya Industries Ltd. & Ors. vs. Union of India & ors. reported in (2022) 6 SCC 343 wherein the Hon'ble Supreme Court held that the claim in respect of the demand having not lodged before the appropriate authority after public announcements were issued under Sections 13 and 15 of the I.B.C., as such, on the date on which the resolution plan was approved by the NCLT, all claims stood frozen and n....