Pre-Resolution GST Liabilities Set Aside After Final NCLT Approval Date: Delhi HC

Patanjali Foods Limited Vs Assistant Commissioner CGST Narela Division & Ors. (Delhi High Court) The Delhi High Court considered a writ petition challenging a GST order-in-original dated 21 January 2025 and corrigendum dated 3 February 2025, which raised demands for the financial year 2017–18. The petitioner had taken over the business of Ruchi Soya Industries Ltd. pursuant to a resolution plan approved by the National Company Law Tribunal (NCLT), Mumbai Bench, during insolvency proceedings. The resolution plan submitted by a consortium led by Patanjali Ayurved Limited was approved by th...