Held, that having regard to the fact that the Revenue had not lodged its claim, despite the publication of the public announcement by the resolution professional inviting claims from creditors, including statutory and operational creditors such as the Revenue, no provision could be made (even if it may otherwise have been possible) in the approved resolution plan. The terms contained in the approved resolution plan were binding on all stakeholders, including those who could have filed claims but chose not to lodge them. The Revenue, having failed to lodge its claim, could not enforce the orders and notices, given the binding nature of the approved resolution plan. The orders and notices were not valid. (AY. 2017 -18)