2025 (12) TMI 1133

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.... hearing has been done through hybrid mode. 2. These are three writ petitions seeking quashing of respective demand cum Show Cause Notices and the consequential impugned orders. The details of the same are tabulated as under: W.P.(C) PERIOD SCN IMPUGNED ORDER TOTAL DEMAND W.P.(C) 2281/2025 FY 2018-19 02.08.2024 14.11.2024 25.11.2024 Rs. 9,99,73,080/- Rs. 2,22,78,388/- W.P.(C) 2305/2025 FY 2019-20 02.08.2024 14.11.2024 25.11.2024 Rs. 9,99,73,080/- Rs. 9,72,06,860/- W.P.(C) 2307/2025 FY 2017-18 02.08.2024 14.11.2024 25.11.2024 Rs. 9,99,73,080/- Rs. 8,04,60,912/- 3. The background giving rise to these petitions is that the Petitioner was involved in the constru....

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....ere issued to the Petitioner on 14th November, 2024 and 25th November, 2024, seeking to recover the sums tabulated above, along with interest. 10. In respect of these demands which are impugned before the Court, an interim order was passed on 21st February, 2025 in the following terms. "5. Prima facie, we find merit in the challenge which stands raised bearing in mind the undisputed fact of the Resolution Plan having been approved under the Insolvency & Bankruptcy Code, 2016["IBC"] coupled with the fact that the Goods and Services Tax Department had been duly placed on notice in the course of the Corporate Insolvency Resolution Process ["CIRP"]. 6. It is in the aforesaid backdrop that Ms. Jha, learned senior counsel pla....

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....ution Professional) has filed certain Additional Affidavits such as affidavit dated 12.04.2024, respectively along with the Resolution Plan. Furthermore, the SRA has also provided certain clarifications to the Applicant vide Affidavit dated 28.11.2022, Email dated 06.10.2022 and a Letter dated 01.02.2023. It is clarified that all the documents mentioned hereinabove, shall form part and parcel of the Resolution Plan and shall be read along with the Resolution Plan. It is directed that the SRA shall perform all of its obligations and commitments made in clarifications/affidavits. 27. Therefore, in our considered view, there is no impediment to giving approval to the instant Resolution Plan. Accordingly, we hereby approve the Resoluti....

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.... plan shall stand frozen and will be binding on the corporate debtor and its employees, members, creditors, including the Central Government, any State Government or any local authority, guarantors and other stakeholders. On the date of approval of resolution plan by the adjudicating authority, all such claims, which are not a part of resolution plan, shall stand extinguished and no person will be entitled to initiate or continue any proceedings in respect to a claim, which is not part of the resolution plan. (....) 102.3 Consequently all the dues including the statutory dues owed to the Central Government, any State Government or any local authority, if not part of the resolution plan, shall stand extinguished and no proc....