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2021 (9) TMI 368 - HC - VAT and Sales TaxSeeking substitution of the name of the petitioner - issuance of certificate of incorporation by the Registrar of Companies, Ministry of Corporate Affairs, Government of India pursuant to the change in the name - petitioner submits that the application may be allowed in view of the change in name of the original petitioner - HELD THAT:- Having regard to the declaration of law by the Apex Court in GHANASHYAM MISHRA AND SONS PRIVATE LIMITED THROUGH THE AUTHORIZED SIGNATORY VERSUS EDELWEISS ASSET RECONSTRUCTION COMPANY LIMITED THROUGH THE DIRECTOR & ORS. [2021 (4) TMI 613 - SUPREME COURT], all dues including the statutory dues owed to the Central Government, any State Government or any local authorities, if not part of the resolution plan, shall stand extinguished and no proceedings in respect of such dues for the period prior to the date on which the adjudication authority grants its approval under Section 31 of the Code would be continued. Let the matter appear on 06.09.2021. Affidavit, if any be filed by the parties latest by 02.09.2021.
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