Resolution Plan under Section 31 IBC extinguishes all pre-implementation statutory dues not included in approved plan

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....HC quashed demand notices for arrear rent, cess, and conversion fees pertaining to pre-implementation periods of Resolution Plan under IBC 2016. Petitioner company underwent CIRP from August 2018, with Resolution Plan approved by NCLT in July 2022 and implemented December 2022. Respondent authorities' claims were never submitted during CIRP nor included in approved Resolution Plan. Court held Section 31(1) IBC ensures finality in resolution process, creating binding effect on all stakeholders including statutory authorities. All pre-implementation claims not part of approved Resolution Plan stood extinguished in law, enabling "clean slate" takeover. Statutory dues do not survive beyond CIRP contrary to respondents' contentions. Demand notices violated Section 31 IBC and lacked legal sanctity.....