https://www.scconline.com/blog/post/2022/09/12/section-53-ibc-does-not-override-section-48-gujarat-value-added-tax-resolution-plan-reject-if-statutory-dues-payable-to-state-ignored-supreme-court-legal-research-updates-news/
IBC's Section 53 does not over-ride Section 48 of GVAT Act; Adjudicating Authority may reject Resolution Plan if it ignores statutory dues payable to State/Legal authority: SC