https://www.taxtmi.com/caselaws?id=437574 An NCLT-approved resolution plan under CIRP provided for payment towards claims of government authorities and stated that all pre-Effective Date liabilities to such authorities would stand extinguished on receipt of the specified amount. In view of that plan, CESTAT disposed of the appeal without deciding the original disallowance, recovery and penalty issues on their merits, treating the approved resolution plan as determinative of the treatment of pre-CIRP statutory dues. en-us Thu, 06 Apr 2023 00:00:00 +0530 Wed, 10 May 2023 08:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437574 An NCLT-approved resolution plan under CIRP provided for payment towards claims of government authorities and stated that all pre-Effective Date liabilities to such authorities would stand extinguished on receipt of the specified amount. In view of that plan, CESTAT disposed of the appeal without deciding the original disallowance, recovery and penalty issues on their merits, treating the approved resolution plan as determinative of the treatment of pre-CIRP statutory dues. Case-Laws Central Excise Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437574