Case of Era Infra Engineering Limited vs Joint Commissioner CGST, HC Delhi Judgement Dated 15th December 2025. HC held that the GST department cannot raise new demands for pre-insolvency (IBC) periods after a resolution plan is approved, because all statutory dues are extinguished by the approved plan, preventing further enforcement against the company. The court emphasised that once it participates in insolvency, and claims are accounted for in the resolution plan, those matters are concluded.