Demand under GST for FY2021 impermissible where resolution plan approved extinguishes pre-approval claims; order quashed

Demand under GST for FY2021 impermissible where resolution plan approved extinguishes pre-approval claims; order quashedCase-LawsGSTHC held that the demand raised under the GST Act for Financial Year 2021 is impermissible and the impugned Order-in-Origina

Demand under GST for FY2021 impermissible where resolution plan approved extinguishes pre-approval claims; order quashed
Case-Laws
GST
HC held that the demand raised under the GST Act for Financial Year 2021 is impermissible and the impugned Order-in-Original dated 26 February 2025 is quashed and set aside. Applying the principle that upon the Adjudicating Authority's approval of a resolution plan all claims not incorporated in the plan are extinguished, the Court found that any proceed

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =