Government Dues Extinguished: Authorized Representative's Writ Validates Insolvency Resolution Plan Under IBC Section 31(1)

HC held that the writ petition filed through an authorized representative is maintainable. Regarding recovery of government dues, the court followed the SC's ruling in Ghanshyam Mishra & Sons Pvt. Ltd., affirming that statutory dues not included in the resolution plan under IBC Section 31(1) stand extinguished. The municipal corporation's claims for property tax dues prior to the resolution plan's approval are consequently nullified. For the period subsequent to plan approval, the corporation retains the right to assess dues in accordance with applicable legal provisions. The petition was accordingly disposed of. .....

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