NCLAT Refuses to Entertain ₹13.6 Cr GST Claim Filed After Resolution Plan Approval

The NCLAT (National Company Law Appellate Tribunal) has refused to entertain a "₹13.6 crore GST claim filed after resolution plan approval." The tribunal ruled that once a resolution plan for an insolvent company has been approved by the Adjudicating Authority (NCLT), all pre-CIRP (Corporate Insolvency Resolution Process) claims, including government dues like GST, that were not submitted during the CIRP period get extinguished. This decision reinforces the finality of an approved resolution plan and the importance of timely claim submission under the IBC.