No new claims including statutory dues to be allowed post approval of resolution plan

Joint Commissioner of State Taxes & Excise (SEZ) Vs Radiant Castings Private Limited (NCLAT Delhi)

NCLAT Delhi held that no new claims including statutory dues can be allowed post approval of resolution plan. Accordingly, the belated claim of GST department rightly dismissed by the adjudicating authority.

Facts- The present appeal filed under Section 61 of Insolvency and Bankruptcy Code 2016 by the Appellant arises out of the Order dated 20.02.2025 passed by the Adjudicating Authority. By the impugned order, the Adjudicating Authority has rejected the a

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