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GST Claims Barred After Resolution Plan Approval: Allahabad HC
Case Law Details
- Case Name
- Arena Superstructures Private Limited Vs Union of India And 4 Others (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Arena Superstructures Private Limited Vs Union of India And 4 Others (Allahabad High Court)
Allahabad High Court rules GST demand for pre-CIRP period invalid after NCLT approves resolution plan, citing Supreme Court judgments on IBC finality.
Allahabad: In a significant ruling reinforcing the finality of resolution plans approved under the Insolvency and Bankruptcy Code (IBC), 2016, the Allahabad High Court has quashed a Goods and Services Tax (GST) assessment order and demand notice issued against a company after its Corporate Insolvency Resolution Process (CIRP) had concluded and the resol...
