GST Demands for Pre-Insolvency Period Barred After Resolution Plan Approval: Delhi HC

Era Infra Engineering Limited Vs Joint Commissioner CGST Delhi South Commissionerate & Ors. (Delhi High Court) The Delhi High Court heard three writ petitions challenging demand-cum-show cause notices and consequential orders issued under the GST law for different financial years prior to the completion of insolvency proceedings. The petitioner, engaged in the construction industry, had undergone corporate insolvency resolution proceedings after an application was filed under Section 7 of the Insolvency and Bankruptcy Code, 2016. An Interim Resolution Professional was appointed, later conf...