NCLT Dismisses Tax Authorities' Post-Resolution Document Request

NCLT dismisses tax authorities' application seeking CIRP documents from Adhunik Alloys' resolved case, filed 899 days post-plan approval.
Tax department alleged RP illegally downloaded Form Cs for Rs 78.73 crore purchases, creating Rs 11 crore tax liability.
Tribunal ruled application non-maintainable, upholding finality of resolution plan approved on 07.12.2018 under Section 31 IBC.
Applicants sought forensic audit, valuation reports, and ledgers to verify claims extinguished in the resolution plan.