IBC liquidation and departmental dues: tribunal treats appeals as infructuous, leaves recoverability to revenue review, and allows revival.

NCLT liquidation of the corporate debtor rendered the departmental recovery question to be reconsidered in the insolvency context, so the Tribunal treated the appeals as infructuous and did not decide the merits. It held that the revenue must re-examine whether adjudged dues remain recoverable in light of the liquidation order, and that the Tribunal is not the proper forum to finally determine recoverability where insolvency proceedings affect liability status. The order also preserved liberty for the parties to seek revival of the appeals for adjudication on merits if needed, and suggested that CBIC consider issuing procedural guidance for handling appeals involving IBC proceedings.

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Outcome: The appeals were disposed of as infructuous in view of the liquidation order passed by the National Company Law Tribunal, and no adjudication on the merits of the tax dispute was undertaken.

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