Statutory Dues Not Included in Approved IBC Resolution Plan Stand Extinguished; Post-approval Demands Are Without Jurisdiction
Last updated: 05 January 2026
Court :
Bombay High Court
Brief :
The Hon'ble Bombay High Court in the case of Srei Equipment Finance Ltd. v. Assistant Commissioner, CGST & C.Ex., Navi Mumbai & Ors. [WP No. 2220 of 2025, order dated October 16, 2025] held that all claims, including statutory tax dues to the Government, which are not part of an approved insolvency resolution plan under Section 31 IBC, stand extinguished, and any post-approval demand or recovery proceedings for pre-resolution period are wholly without jurisdiction.
Citation :
WP No. 2220 of 2025, order dated October 16, 2025]
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Bimal Jain
Published in GST
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