IBC overrides Income Tax as well as GST or over any other enactment for that matter in case of conflicting provisions.

2) it is necessary that workmen and employees file their claims with the Interim Resolution Professional (IRP). Where no claims are filed by workmen and employees, and if the resolution plan is received and approved (without providing for any payment to workmen and employees) then such debts stand extinguished[

3) 

The amount that the workmen and employees of the CD shall be entitled to receive against the amount of their claims admitted by IRP / Resolution Professional (RP), is covered under section 30(2)(b) of the IBC. It means that under the resolution plan, workmen and employees shall be entitled to receive the higher of the following amounts:

1. Amount of the average liquidation value (as per the valuations of two valuers appointed by the RP), if were to be distributed as per section 53 of the IBC; or
2. Amount of resolution plan (total value offered under the resolution plan), if were to be distributed as per section 53 of the IBC

The IBC cannot override the ID Act. The workers' union may still agitate their dispute before the appropriate industrial forum. IBC and industrial disputes are two different legal issues.

The claim of workers for wages and benefits during the lockout period depends on various factors:

1. The legality of the lockout: If the lockout was legal, workers may not be entitled to wages for that period, based on the principle of "no work, no pay." If it was illegal, they may be entitled to full wages.
2. Insolvency and Bankruptcy Code (IBC): If the company goes into insolvency under the IBC, the situation becomes complex. Workers' claims are considered operational and rank lower than secured financial creditors. They may not receive full dues or have much say in the resolution plan.
3. Moratorium: Legal actions, including cases before the Industrial Court, may be stayed or suspended during the Corporate Insolvency Resolution Process (CIRP) under the IBC.
4. Resolution Applicant: The resolution applicant may acquire the corporate debtor's rights and assets but may not be liable for all debts and liabilities.
5. Company Revival: If the resolution applicant sells the company to another for revival, workers' rights and interests may be unaffected unless they agree or it's necessary for revival or liquidation.
6. IBC vs. IDA: The IBC prevails over the Industrial Disputes Act (IDA) in matters related to insolvency and bankruptcy of corporate entities.

In conclusion, the outcome of workers' claims depends on the specifics of the resolution plan approved by the National Company Law Tribunal (NCLT) under the IBC. They may or may not receive wages, closure compensation, gratuity, provident fund, leave encashment, and bonus, depending on the resolution plan and NCLT's approval. The possibility of getting back wages and employment upon company revival hinges on feasibility, viability, and worker consent. The IBC prevails over the IDA in matters of corporate insolvency.

The employees don't have any inherent power to revise the resolution plan but once he/she becomes an operational creditor and a part of the committee of creditors, they can pursue revisions in the resolution plan provided that there is no financial creditor.

IN THE MATTER OF:
Employees of Indus Fila …Appellant
Vs
SPG Macrocosm Ltd. and Ors. ….Respondents 

 before 

NATIONAL COMPANY LAW APPELLATE TRIBUNAL, NEW DELHI
Company Appeal(AT) (Insolvency) No. 857 of 2019,

t was decided that when Resolution Plan is already approved, Appellants may raise issues if Resolution Plan does not take care of dues of Employees/workers for which we give liberty. It may be subject to limitation for Appellant. But then any other employee also can raise issue if Resolution Plan is not as per law.
Appellants are given further liberty to raise issues with liquidator, in case Liquidation Order gets passed. 

Since the ID case has not been disposed, you may simultaneously follow up the ID case also properly 

Yes you need to demand the same through resolution professional through IBC court

Dear client, Employees can claim their dues from the National Company Law Tribunal in a fast-track manner under the IBC Regime of India. The IBC Regime of India makes sure that during Insolvency or Liquidation, by Section 53 of IBC[2], Employees are prioritized to secure their dues.

I am sorry to hear that. The provisions of this Code apply, notwithstanding anything in any other law, now in force or any document having effect under any such law that is inconsistent with them. Section 238 is a non-obstante provision. It signifies that a clause or provision in the Act has the authority to override any other provision or clause in the Act that conflicts with this or another legislation.

Under Section 53 (a) (i), after payment of insolvency resolution process costs and liquidation costs it is the workmen's dues for the period of twenty-four months preceding the liquidation commencement date that has to be settled. But if the company is revived workers get their back full wages and employment.

Dear Sir/Madam,

You are suggested to approach NCLT and Court for making necesary party/beneficiary in the resolution. 

Greetings of the Day,

I have read your issue but find that there are some facts which need to be clarified. You can approach on either nine two one two one two four five eight five or seven zero four two eight three three six eight six for personal approach.

We Hope that a personal consultation would be fruitful to the issue and it would be better for you to talk to someone directly.

Best Regards

SPS Law Chambers
New Delhi.