Demand unsustainable as revenue failed to lodge claim with Resolution Professional

Rishi Ganga Power Corporation Ltd Vs ACIT (Delhi High Court) Delhi High Court held that as revenue has failed to lodge the claim with the Resolution Professional, they cannot enforce the impugned orders and notices, given the binding nature of approved Resolution Plan. Facts- The petitioner, i.e., Rishi Ganga Power Corporation Ltd. [RGPCL] has, via the instant writ petition, assailed two sets of orders and notices. The first set concerns the order dated 21.11.2019 and the demand notice dated 22.11.2019. The order dated 21.11.2019 was passed by the revenue for failure on the part of RGPCL to re...