SINTEX – BAPL LIMITED v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
SINTEX – BAPL LIMITED
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 9855 of 2025 With R/SPECIAL CIVIL APPLICATION No. 9864 of 2025 With R/SPECIAL CIVIL APPLICATION No. 10988 of 2025 dated 28.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand – Post-approval of Resolution plan – Assessment order under Section 73 of CGST/UPGST Act for pre-CIRP period – Once resolution plan approved by NCLT all statutory dues not forming part of plan stand extinguished – No fresh or belated claims permissible thereafter – Any such demand would defeat “clean slate” principle and disrupt resolution process – Held: Writ petition allowed – Order quashed – Respondents precluded from initiating or continuing any proceedings for periods prior to effective date of Resolution Plan
Represented By:
Counsel for the Petitioner: Saurabh Soparkar, SC with Jay Kansara, Advocate for M/s Wadiaghandy & Co.
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