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    <title>2020 (7) TMI 358 - CESTAT KOLKATA</title>
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    <description>Pending departmental appeals became infructuous after the corporate debtor&#039;s Corporate Insolvency Resolution Process resulted in an NCLT-approved final resolution plan that provided for settlement of outstanding litigations and payment of the amounts allocated for the departmental claims. The record showed that payments were made under the approved plan, and the department&#039;s representative accepted that the claims no longer subsisted. As the relief sought had been rendered academic by the insolvency settlement and there was no live controversy left for adjudication, the Tribunal dismissed the appeals as redundant and disposed of the miscellaneous application.</description>
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      <title>2020 (7) TMI 358 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=396689</link>
      <description>Pending departmental appeals became infructuous after the corporate debtor&#039;s Corporate Insolvency Resolution Process resulted in an NCLT-approved final resolution plan that provided for settlement of outstanding litigations and payment of the amounts allocated for the departmental claims. The record showed that payments were made under the approved plan, and the department&#039;s representative accepted that the claims no longer subsisted. As the relief sought had been rendered academic by the insolvency settlement and there was no live controversy left for adjudication, the Tribunal dismissed the appeals as redundant and disposed of the miscellaneous application.</description>
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