M/s ERA INFRA ENGINEERING LIMITED v. JOINT COMMISSIONER CGST DELHI SOUTH COMMISSIONERATE & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s ERA INFRA ENGINEERING LIMITED
v.
JOINT COMMISSIONER CGST DELHI SOUTH COMMISSIONERATE & ORS.
W.P.(C) 2281/2025, CM APPL. 10744/2025&CM APPL. 56666/2025 WITH W.P.(C) 2305/2025, CM APPL. 10941/2025 & CM APPL. 56491/2025 & W.P.(C) 2307/2025 & CM APPL. 10945/2025 dated 15.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
IBC resolution plan – Petitioner contended demands post NCLT approval of resolution plan – Orders issued post-approval for pre-CIRP periods – Resolution plan approval extinguishes all claims not part of plan including statutory dues – Held: Writs allowed – Orders set aside.
Represented By:
Counsel for the Petitioner: Kavita Jha, Sr. Adv. & Kanika Sethi, Adv.
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