Recovery of demand of service tax - CIRP Proceedings under IBC -...

Recovery of demand of service tax - CIRP Proceedings under IBC - The effect of the approved resolution plan on the liabilities of the appellant - The High court noted that the proceedings under the Insolvency and Bankruptcy Code had commenced before the issuance of the show cause notice. The appellant argued that all claims were frozen upon approval of the resolution plan, citing relevant Supreme Court precedent. - The court concluded that the points of law raised needed consideration. Thus, it decided that the appellant need not pursue alternate appellate remedies, especially when the jurisdiction of the second respondent was questioned. The writ petition admitted for hearing.

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