Claims of Government/Revenue against corporate debtor which are not lodged before resolution professional, after issuance of public notices under Ss. 13 and 15, and not forming part of approved resolution plan, as such, on the date on which the resolution plan was approved by the NCLT, all claims stood frozen, and no claim, which is not a part of the resolution plan, would survive.
Ruchi Soya Industries Ltd. v. Union of India, (2022) 6 SCC 343