Shaifali Steels Limited Vs ITO (Gujarat High Court)
Case ke facts
Shaifali Steels ke upar kuch purane income tax dues the. Company ka IBC resolution plan approve ho gaya. Uske baad department ne tax refund adjust kar liya.
Mudda (Issue)
IBC plan ke approval ke baad government purane tax liabilites adjust kar sakti hai ya nahi?
Faisla (Held)
Court ne bola, IBC resolution se pehle ke sab dues extinguish ho jaate hain. Government ne jo tax refund adjust kiya, wo sahi nahi tha, isliye usko quash kar diya.
Practical takeaway
IBC resolution ke baad refund pe koi purana tax adjust kiya jaye to oppose karo. Such adjustment ka ground nahi banta.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-04.