NCLAT says Later Tax Adjudication Does Not Restart the Liquidation Claim Deadline

NCLAT has held that a tax authority must lodge its claim within the timelines prescribed under the IBC liquidation framework, even where the underlying GST liability is quantified only after liquidation commences. The ability to continue tax adjudication does not extend the time for filing a claim before the Liquidator. A disputed or unquantified claim can be lodged within the prescribed period, with its particulars disclosed.