{"id":74591,"date":"2025-12-15T08:39:22","date_gmt":"2025-12-15T03:09:22","guid":{"rendered":""},"modified":"2025-12-15T08:39:22","modified_gmt":"2025-12-15T03:09:22","slug":"tax-demands-before-04-09-2019-barred-against-successful-resolution-applicant-due-to-ibc-clean-slate-after-cirp","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74591","title":{"rendered":"Tax demands before 04.09.2019 barred against successful resolution applicant due to IBC clean slate after CIRP"},"content":{"rendered":"<p>Tax demands before 04.09.2019 barred against successful resolution applicant due to IBC clean slate after CIRP<br \/>Case-Laws<br \/>GST<br \/>HC, dealing with tax demands post-CIRP under IBC, held that in view of prior coordinate bench rulings in the petitioner&#39;s own matters and the language of NCLT orders, the relevant date of final approval of the resolution plan is 04.09.2019, when the new management assumed control on a &#8220;clean slate&#8221; basis. Consequently, the impugned order raising demands for the pe<\/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=95067\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax demands before 04.09.2019 barred against successful resolution applicant due to IBC clean slate after CIRPCase-LawsGSTHC, dealing with tax demands post-CIRP under IBC, held that in view of prior coordinate bench rulings in the petitioner&#8217;s own matters<\/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-74591","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74591","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=74591"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74591\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}