GST Demand Quashed as Pre-CIRP Dues Extinguished Under Approved Resolution Plan

Sical Logistics Limited & Anr. Vs State Tax Officer (Gujarat High Court) The Gujarat High Court heard a writ petition filed under Articles 226 and 227 of the Constitution of India challenging an Order-in-Original dated 21 December 2023 passed under Section 73 of the Gujarat Goods and Services Tax Act, 2017 for Financial Year 2017–18, and the subsequent appellate order dated 25 April 2025. The petitioner sought quashing of both orders on the ground that the GST demand related to a period prior to the approval of a resolution plan under the Insolvency and Bankruptcy Code, 2016 (IBC). The p...