Insolvency & IBC judgments · Batch 26

6 court rulings, each linked to its complete public judgment copy. All topics · Search judgments

1. SREI Equipment Finance Ltd. v. Union of India
   Calcutta High Court · 2026-10-01 · WPA No. 6268 of 2026 · GST demands for 2021-22 against SREI Equipment Finance were quashed as the approved resolution plan had extinguished earlier government dues.
2. Waaree Transpower Pvt. Ltd. v. Union of India
   Delhi High Court · 2026-09-30 · W.P.(C) 6553/2026 · Denied Entry List status for pre-insolvency export defaults cannot continue once a resolution plan settles the claim at nil.
3. Tata Steel Ltd. v. State Pollution Control Board
   Orissa High Court · 2026-09-30 · CRLMC No. 2406 of 2022 · section 32A of the IBC shields the resolved company from a pre-insolvency pollution prosecution, but not the former officials.
4. Jahir Ussain v. U.A. Rahman Batcha
   Madras High Court · 2026-09-30 · C.M.A.(MD) No. 1277 of 2026 · a creditor's petition under the Provincial Insolvency Act fails without an act of insolvency, and the order falls against all debtors.
5. Ultra Tech Cement Limited & Anr. v. Union of India & Ors.
   Calcutta High Court · 2026-09-18 · WPA 2036 of 2020 · after the Binani Cement resolution plan, tax authorities could not adjust refunds or raise fresh demands for years before the transfer date.
6. Modern Asset v. K.N.K. Constructions
   Supreme Court of India · 2026-10-08 · Civil Appeal arising out of SLP (C) No. 25068 of 2026 · after a resolution plan, the company's own pre-CIRP claim survives, but the operational creditor may set off its admitted claim in arbitration.