The petitioner challenged GST demand-cum-adjudication orders for periods prior to approval of a resolution plan under the Insolvency and Bankruptcy Code. The factual background showed that the resolution plan was approved by the NCLT and attained finality after dismissal of appeal by the NCLAT.
The Court held that once a resolution plan is approved, all prior statutory dues stand extinguished unless specifically preserved. Consequently, GST demands relating to the pre-resolution period were held to be unenforceable and were set aside.