GST Demand Covering Pre-Resolution Period Invalid After NCLT Approval: Bombay HC

Patanjali Foods Ltd. Vs Joint Commissioner (Bombay High Court)

The Bombay High Court quashed a GST demand notice covering periods both before and after approval of a resolution plan, holding that such composite demands are impermissible once the plan is approved. The Court rejected the revenue’s objection of alternate remedy as inadequate.

Relying on settled Supreme Court law, the Court held that all statutory dues relating to the pre-resolution period stand extinguished upon plan approval. However, it clarified that tax authorities are free to issue a fresh notice and und

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