{"id":74276,"date":"2025-10-31T08:23:13","date_gmt":"2025-10-31T02:53:13","guid":{"rendered":""},"modified":"2025-10-31T08:23:13","modified_gmt":"2025-10-31T02:53:13","slug":"statutory-and-pre-approval-claims-extinguished-on-approval-under-section-31-post-approval-notices-and-recovery-barred","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74276","title":{"rendered":"Statutory and pre-approval claims extinguished on approval under Section 31; post-approval notices and recovery barred"},"content":{"rendered":"<p>Statutory and pre-approval claims extinguished on approval under Section 31; post-approval notices and recovery barred<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition, quashing and setting aside the impugned order dated 25 February 2025, holding that statutory and other pre-approval claims not incorporated in an approved resolution plan stand extinguished on the date of approval under Section 31, IBC. The court found respondents&#39; issuance and disposal of a show-cause notice post-approval to b<\/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=93753\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Statutory and pre-approval claims extinguished on approval under Section 31; post-approval notices and recovery barredCase-LawsGSTThe HC allowed the petition, quashing and setting aside the impugned order dated 25 February 2025, holding that statutory and<\/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-74276","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74276","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=74276"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74276\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}