{"id":3899,"date":"2026-01-04T05:29:05","date_gmt":"2026-01-04T05:29:05","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3899"},"modified":"2026-01-04T05:29:07","modified_gmt":"2026-01-04T05:29:07","slug":"ibbi-hc-delhi-judgement-dated-11-12-2025-pre-resolution-gst-liabilities-set-aside-after-final-nclt-approval-date","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/ibbi-hc-delhi-judgement-dated-11-12-2025-pre-resolution-gst-liabilities-set-aside-after-final-nclt-approval-date\/","title":{"rendered":"IBBI, HC Delhi Judgement Dated 11\/12\/2025 – Pre Resolution GST Liabilities set aside after final NCLT Approval Date\u00a0"},"content":{"rendered":"\n

Case of Patanjali Foods Limited, vs AC CGST,\u00a0HC Delhi Judgement Dated 11th<\/sup>\u00a0December 2025.\u00a0<\/em>HC held that for the purposes of Section 31(1) of the IBC, the effective date of approval of the Resolution Plan is 4 September 2019, when the NCLT granted final approval, and not any earlier or later date reflected in website extracts or interim orders.\u00a0It quashed all GST demands relating to periods prior, reiterating that a successful resolution applicant takes over the corporate debtor on a \u201cclean slate\u201d.<\/p>\n\n\n\n

(Link: HC Delhi Judgement Dated 11\/12\/2025)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Patanjali Foods Limited, vs AC CGST,\u00a0HC Delhi Judgement Dated 11th\u00a0December 2025.\u00a0HC held that for the purposes of Section […]<\/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-3899","post","type-post","status-publish","format-standard","hentry","category-ibbi","category-judiciary-ibbi"],"yoast_head":"\nIBBI, HC Delhi Judgement Dated 11\/12\/2025 - 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