Govt cannot recover Tax dues owed to them from Corporate Debtor accruing prior to transfer date

Electrosteel Steels Ltd. Vs Commr. of CGST & Central Excise (CESTAT Kolkata) All the dues including the statutory dues owed to the Central Government or any local authority, if not part of the resolution plan, shall stand extinguished and no proceedings in respect of such dues for the period prior to the date on which the Adjudicating Authority grants its approval under Section 31 could be continued. Commr. of CGST & Central Excise  not entitled to recover any claims or claim any debts owed to them from the Corporate Debtor accruing prior to the transfer date. Needless to state, that ...