{"id":3897,"date":"2026-01-04T05:27:51","date_gmt":"2026-01-04T05:27:51","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3897"},"modified":"2026-01-04T05:27:52","modified_gmt":"2026-01-04T05:27:52","slug":"ibbi-hc-delhi-judgement-dated-15-12-2025-gst-demands-for-pre-insolvency-period-barred-after-resolution-plan-approval","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/ibbi-hc-delhi-judgement-dated-15-12-2025-gst-demands-for-pre-insolvency-period-barred-after-resolution-plan-approval\/","title":{"rendered":"IBBI, HC Delhi Judgement Dated 15\/12\/2025 &#8211; GST demands for Pre-Insolvency Period barred after Resolution Plan Approval\u00a0"},"content":{"rendered":"\n<p><em>Case of Era Infra Engineering Limited vs Joint Commissioner CGST, HC Delhi Judgement Dated 15<sup>th<\/sup>\u00a0December 2025.<\/em>\u00a0HC held that the GST department cannot raise new demands for pre-insolvency (IBC) periods\u00a0after\u00a0a 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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/13m-uPU0YELYuVPDnjvgYKKYhQ6enu8Kq\/view?usp=sharing\"><em>(Link: HC Delhi Judgement Dated 15\/12\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Era Infra Engineering Limited vs Joint Commissioner CGST, HC Delhi Judgement Dated 15th\u00a0December 2025.\u00a0HC held that the GST [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[66,69],"tags":[],"class_list":["post-3897","post","type-post","status-publish","format-standard","hentry","category-ibbi","category-judiciary-ibbi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IBBI, HC Delhi Judgement Dated 15\/12\/2025 - GST demands for Pre-Insolvency Period barred after Resolution Plan Approval\u00a0 - Bhatia Bhola &amp; 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