No GST Claims Allowed Against Resolution Applicant After Plan Approval Under Section 73 CGST Act

No GST Claims Allowed Against Resolution Applicant After Plan Approval Under Section 73 CGST ActCase-LawsGSTThe HC held that once a resolution plan is approved by the NCLT, no further claims or liabilities, including GST demands, can be raised against the

No GST Claims Allowed Against Resolution Applicant After Plan Approval Under Section 73 CGST Act
Case-Laws
GST
The HC held that once a resolution plan is approved by the NCLT, no further claims or liabilities, including GST demands, can be raised against the resolution applicant, as doing so violates the fundamental principles of the Insolvency and Bankruptcy Code designed to provide a fresh start. The Court quashed the impugned assessment order under Section 73 of the CGST/UPGST Act, 2

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