Vaibhav Goel vs Deputy Commissioner of Income Tax 2025 INSC 375 - S. 31 IBC
Insolvency and Bankruptcy Code - Section 31(1) - all the dues including the statutory dues owed to the Central Government, if not a part of the Resolution Plan, shall stand extinguished and no proceedings could be continued in respect of such dues for the period prior to the date on which the adjudicating authority grants its approval under Section 31 of the IB Code. (Para 7-8) Once the Resolution Plan is approved by the NCLT, no belated claim can be included therein that was not made earlier. (Para 12)
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