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TMI Blog2024 (12) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... ce a resolution plan is duly approved by the Adjudicating Authority under subsection (1) of Section 31, the claims as provided in the resolution plan shall stand frozen and will be binding on the Corporate Debtor and its employees, members, creditors, including the Central Government, any State Government or any local authority, guarantors and other stakeholders. On the date of approval of resolution plan by the Adjudicating Authority, all such claims, which are not a part of resolution plan, shall stand extinguished and no person will be entitled to initiate or continue any proceedings in respect to a claim, which is not part of the resolution plan.' As the NCLT, Chennai has ordered for Liquidation of the Respondent and as no applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from July 2010 to April 2015 rendered by them. With respect to that, the details called for relating to the Health Services , the Respondent vide Letter dated 18.06.2015 stated as given below: - a. As regards health check-up or preventive care services and wherein the payments for such treatments have been made by such business entities directly to the service provider/assessee, they stated that they have not rendered any health care services directly to any business entities during the period in question i.e., July 2010 to April 2011. b. As regards services rendered to a person covered by health insurance scheme, for any health check-up or treatment and wherein the payments for such treatments have been made by such insurance company dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Sanjay Kakkar for the Appellant / Department reveals that M/s. Vasan Dental Hospitals Private Limited was under liquidation. 5. It is evident that the Respondent came under Liquidation, as such the proceedings pending in this appeal have become infructuous. 6. We have noted that the Hon ble Apex Court in the case of Ghanshyam Mishra [2021 (9) SCC 656] has framed the question in Para-No. 2 as follows: - 2. The short but important questions, that arise for consideration in this batch of matters, are as under: (i) (ii) .. (iii) As to whether after approval of resolution plan by the Adjudicating Authority a creditor including the Central Government, State Government or any local authority is entitled to initiate any proceedings for recovery o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs by or against the successor-in-interest, the executor, administrator, receiver, liquidator or other legal representative of the appellant or applicant or respondent, as the case may be : Provided that every such application shall be made within a period of sixty days of the occurrence of the event : Provided further that the Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period so specified, allow it to be presented within such further period as it may deem fit. 8. As the NCLT, Chennai has ordered for Liquidation of the Respondent and as no application as per Rule 22 has been made by the Official Liquidator appointed by the NCLT for continuance of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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