Pre-resolution GST demands after insolvency resolution plan approval u/s 31 disallowed; new management not liable, orders quashed
Case-Laws
GST
Fresh GST demands for periods prior to approval of an IBC resolution plan were held impermissible because, upon approval under Section 31, all dues not forming part of the resolution plan-including statutory dues-stand extinguished and no proceedings for such past dues can continue. Since the tax department had participated in the insolvency pro
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