Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Rule 22 of CESTAT (Procedure) Rules, 1982 governs abatement of appeals in case of liquidation proceedings. The appellant company faced recovery of irregular CENVAT credit availed, along with interest and penalty. NCLT Chennai ordered liquidation of the appellant vide order dated 19.03.2018. The Deputy Commissioner of GST and Central Excise, Trichy registered its claim with the Liquidator. As the Official Liquidator did not apply for continuance of the appeal u/r 22, the appeal abated. Consequently, the appeal was dismissed as infructuous due to the liquidation proceedings and non-application by the Liquidator for continuance.
Rule 22 of CESTAT (Procedure) Rules, 1982 governs abatement of appeals in case of liquidation proceedings. The appellant company faced recovery of irregular CENVAT credit availed, along with interest and penalty. NCLT Chennai ordered liquidation of the appellant vide order dated 19.03.2018. The Deputy Commissioner of GST and Central Excise, Trichy registered its claim with the Liquidator. As the Official Liquidator did not apply for continuance of the appeal u/r 22, the appeal abated. Consequently, the appeal was dismissed as infructuous due to the liquidation proceedings and non-application by the Liquidator for continuance.
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