GST Regulation meets IBC Resolution

Where insolvency ends, enforcement must rest, for law must heal, not haunt, the enterprise reborn Analysis by J the App by JustIDT on GSTAT’s decision in DGAP v. Puma Realtors Pvt. Ltd. reaffirms that anti-profiteering investigations cannot survive the finality of an approved IBC resolution plan, where revival, not recovery, defines compliance.