When a resolution plan is approved under the IBC, the new management is meant to start with a clean

When a resolution plan is approved under the IBC, the new management is meant to start with a clean slate , not inherit legacy tax battles. The Delhi High Court (16 Dec 2025) has now drawn a firm line: GST demands for pre-CIRP periods do not survive plan approval, even if dressed up as “mere crystallisation”. For resolution applicants and incoming management, this judgment reframes strategy. The real value lies in challenging post CIRP GST actions early and decisively, rather than expending managerial bandwidth on legally untenable legacy litigation. Revival, not retroactive tax disputes, is the objective the IBC protects. A Snapshot by J the App by JustIDT