Statutory sales tax demands after CIRP commencement unenforceable if revenue authority fails to file claim; extinguished on plan approval

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....The HC held that statutory demands for sales tax levies on the corporate debtor instituted after commencement of CIRP are unenforceable where the revenue authority did not submit its claim in the resolution process; such claims stand extinguished on approval of the resolution plan. Post-moratorium assessments are confined to inclusion as statements of claim before the resolution professional and cannot be pursued in parallel proceedings. Consequently, the impugned administrative order and the demand notice dated 14-09-2020 issued by the respondent were quashed, and the writ petition was allowed, with the petitioner relieved from the challenged demand and related proceedings.....