{"id":73561,"date":"2025-09-19T08:33:11","date_gmt":"2025-09-19T03:03:11","guid":{"rendered":""},"modified":"2025-09-19T08:33:11","modified_gmt":"2025-09-19T03:03:11","slug":"demand-under-gst-for-fy2021-impermissible-where-resolution-plan-approved-extinguishes-pre-approval-claims-order-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73561","title":{"rendered":"Demand under GST for FY2021 impermissible where resolution plan approved extinguishes pre-approval claims; order quashed"},"content":{"rendered":"<p>Demand under GST for FY2021 impermissible where resolution plan approved extinguishes pre-approval claims; order quashed<br \/>Case-Laws<br \/>GST<br \/>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&#39;s approval of a resolution plan all claims not incorporated in the plan are extinguished, the Court found that any proceed<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92677\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73561","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73561"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73561\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}