IBC Section 31

A GST Demand Raised After the Resolution Plan Is Approved: Calcutta High Court on Extinguishment of Unclaimed IGST Dues Under Section 31 of the IBC

A GST authority issued a Section 73 notice in September 2025 for 2021-22, two years after Srei Equipment Finance's resolution plan was approved. The Calcutta High Court held the dues extinguished and quashed the notice, the order-in-original and a separate interest notice.